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论文编号：	1082
作者编号：	2220070541
上传时间：	2009/6/8 13:19:35
中文题目：	中国石油内部控制建设研究
英文题目：	National Petroleum Corporation
指导老师：	程新生
中文关键字：	内部控制;集团公司;体系框架;中<
英文关键字：	Internal Control;Enterprises G
中文摘要：	随着市场化程度的日益提高，市场竞争日趋激烈，内部控制越来越受到企业界和理论界的高度关注，内部控制理论一直在不断发展和完善，由理论研究逐步向指导实践深入。企业建立内部控制，一方面来源于国内外法律法规的要求；另一方面也是提升企业管理水平的自身需求。如何建立起内部控制体系并确保有效运行，成为我国大型国有企业开展内控建设的重要问题。 中国石油天然气集团公司（CNPC）作为国有特大型石油石化企业集团，是实行上下游、内外贸、产销一体化、按照现代企业制度运作，跨地区、跨行业、跨国经营的综合性石油公司。中国石油集团立足管理实际，借鉴国际先进的管理经验，创造性地建立了中国石油内部控制体系框架，编制发布了国内企业第一部《内部控制管理手册》，健全了工作网络，完善了内部控制监督检查规范，建立起比较完整、系统的内部控制管理运行机制。中国石油开展内控建设的成功经验，对于其他企业特别是大型企业集团开展内控建设具有突出的借鉴意义。 本文以中国石油集团开展内部控制建设的过程为案例，借鉴中国石油集团内部控制建设的目标和基本要求、原则、内容及过程，通过对建设成效、存在问题的分析，试图为中国企业开展内部控制建设的实践提出一些建议和思考。
英文摘要：	With the increase of market competition, internal controls are been paid more and more attention, and internal control theory has been continually developed and perfected, guiding more about the practice. The need for enterprises to establish their internal controls, on the one hand are coming from the requirements of domestic and foreign laws and regulations; On the other hand are coming from the need of enhancing their own level of corporate governance. How to establish a system of internal control and ensure its effective operation are the important issues which are confronted with the large-scale state-owned enterprises in our country. As a large state-owned petroleum and petrochemical enterprise, China National Petroleum Corporation (CNPC) is a comprehensive oil companies, including the upstream and downstream, domestic and foreign trade, production and marketing integration according to the operation of a modern enterprise system. Based in management practice, CNPC learns from advanced international management experience, builds the China Petroleum and internal control framework in a creative way, draws and publishes the first "internal control and management manual" of domestic enterprises, improves the work network, consummates the supervision and inspection of the internal control norms, establishes a relatively complete system of internal control and management of operating mechanism. The successful experience of CNPC to carry out its internal control, does a lot good to other enterprises, especially large enterprises to carry out their own internal controls. In this paper, some cases of CNPC to carry out its construction of the internal control are given out. Using the construction objectives of the CNPC internal control and basic requirements, principles, content and process for reference, by the analysis of its effectiveness and existent problems, this paper are trying to give some advice for the practice of Chinese enterprises to establish their internal control.
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