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论文编号：	13689
作者编号：	2320200522
上传时间：	2022/12/6 4:45:31
中文题目：	COSO框架下中海油服内部控制管理优化研究
英文题目：	Research on Internal Control Optimization of COSL Company Based on COSO Framework
指导老师：	周建
中文关键字：	中海油服；内部控制；COSO理论；优化策略
英文关键字：	COSL; internal control; COSO theory;Optimization Strategy
中文摘要：	从管理学理论层面分析来看，企业内部控制是企业管理的关键构成。对能源企业而言，通过打造健全的内部控制体系，对提升企业经营管理水平以及风险控制能力意义重大，也能够促进企业绿色可持续发展，达到人才专业化以及世界经济一体化的发展目标。本文基于内部控制理论指导的基础上对企业的相关问题加以有效的研究并且制定相应的对策，为企业的发展提供针对性的参考对策。 本文在以上背景下，选择能源企业作为研究对象，在对当前现有的文献和理论进行梳理的基础上，以COSO理论为整体的框架，选择中海油服作为具体的研究对象，对中海油服内部控制展开研究。在具体的研究中，本文从COSO理论的五大框架出发，在对内部控制管理的概念、内部控制管理的构成要素以及基于COSO内部控制的理论框架进行解读的基础上，对公司内部控制管理现状从对公司的内部控制现状从环境、风险评估等方面进行深入调查。同时，为了更加深入的了解当前中海油服内部控制的实际情况，本文还采用了问卷调查法，通过设计问卷并进行问卷发放的方式，对其展开调查。通过深入调查发现当前中海油服的内部控制中在内控环境、风险评估、风险控制活动、信息与沟通以及内部监管等方面存在较多问题，这些问题对于公司内部控制管理工作的提升具有较大的负面影响。同时，本文指出，要想进一步提高公司的内部控制水平，需要针对存在的问题进行改进，以此解决中海油服在内部控制管理中存在的问题。 本文以能源行业作为研究对象，在具体的研究中选择中海油服作为具体的案例分析目标，在对公司的发展现状和内外部环境进行分析的基础上，结合当前公司内部的实际情况，制定出适合中海油服的发展策略。本文的研究目标是一方面是帮助中海油服制定出适合自身的内部控制框架体系，实现公司的内部控制的目标，另一方面也能为我国其他企业公司未来的发展提供一定的借鉴价值，以期能整体提升我国企业在整个国内和国际市场上的竞争水平，有效应对国外竞争者的竞争。
英文摘要：	From the analysis of management theory, enterprise internal control is the key component of enterprise management. For energy enterprises, by building a sound internal control system, it is of great significance to improve the management level and risk control ability, but also promote the green and sustainable development of enterprises, and achieve the development goals of talent specialization and world economic integration. Based on the guidance of internal control theory, this paper effectively studies the relevant problems of enterprises and formulates the corresponding countermeasures to provide targeted reference countermeasures for the development of enterprises. In the above context, this paper selects the energy enterprises as the research object, on the basis of combing the existing literature and theories, takes the COSO theory as the overall framework, selects the China oil service as the specific research object, and studies the internal control of the China oil service. In the specific research, this paper starts from the five framework of COSO theory, in the concept of internal control management, the components of internal control management and the theoretical framework of COSO internal control, on the basis of the company's internal control management status from the company's internal control status from the environment, risk assessment, etc. At the same time, in order to have a deeper understanding of the actual situation of internal control, this paper also adopts the questionnaire survey method and conducts the questionnaire design and questionnaire distribution. Through in-depth investigation, it is found that there are many problems in the internal control environment, internal control environment, risk assessment, risk control activities, information and communication, and internal supervision, which have a great negative impact on the improvement of the company's internal control management. At the same time, this paper points out that, in order to further improve the internal control level of the company, it is necessary to improve the existing problems to solve the problems existing in the internal control management of COSL. This paper takes the energy industry as the research object, and selects COSL as the specific case analysis goal in the specific research. On the basis of the analysis of the company's development status and internal and external environment, and combined with the current internal actual situation of the company, the development strategy suitable for COSL service is developed. The research goal of this paper is on the one hand is to help cnooc to suit its own internal control framework system, achieve the company's internal control goal, on the other hand also can provide certain reference value for the future development of other companies in China, in order to improve the overall Chinese enterprises in the whole domestic and international market competition level, effectively respond to the competition of foreign competitors.
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