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论文编号：	4482
作者编号：	2120092857
上传时间：	2012/6/11 11:47:30
中文题目：	石化企业内部控制研究
英文题目：	INTERNAL CONTROL SYSTEM OF COMPANY
指导老师：	程新生
中文关键字：	内部控制；石化企业；内部控制手册
英文关键字：	Internal control; Petrochemical industry; internal control manual
中文摘要：	内部控制起源于三千多年以前，在漫长的历史长河中一度默默无闻。直到工业革命以来，股份制公司的出现，内部控制理论才开始显露其强大的生命力。20世纪以来发生的诸多震惊世界的企业管理失控的案例使其得到了人们空前的重视，其研究探索也得到了长足发展。在我国，随着社会主义经济体制和现代企业制度的不断完善，企业之间竞争的不断加剧和社会市场化发展的不断深化。由于缺少健全的内部控制制度，不少企业在发展过程中出现了各种各样的问题，导致内部控制在我国理论界和实业界逐步得到重视。如何更加科学的建立和完善内部控制，并保障内部控制在企业的有效实施，是一个值得研究且意义重大的课题。石化行业作为国民经济中的支柱产业，企业资产规模巨大，面临的国内国际环境十分复杂。如何预防、管理和控制经营风险成为了企业管理中的重要部分。作为控制与防范经营风险、规范会计行为，保证会计资料的真实完整和保护财产安全的内部控制制度，自然愈发受到企业的重视。本文以内部控制理论为基础，以风险管理为导向，通过介绍和分析石化行业和案例公司的内部控制制度，层层深入，逐一展开论述。从内部控制的一般原理出发，详细阐述了内部控制的历史演进、相关理论和概念，并对我国目前的内部控制相关法规进行了总结。接着从石化行业层面，介绍了行业的基本情况和特点，在阐述其重大风险点的同时补充了我国石化行业内部控制现状。最后剖析案例公司，重点从业务层面控制、公司层面控制、权限和指引等几个方面分析了公司内部控制制度，并针对其经验进行总结，对其不足提出建议措施。
英文摘要：	Internal control originated in the three thousand years ago. The internal control theory began to show its strong vitality until the appearance of the industrial revolution and the Joint-stock company. Many business-management cases that out of controlled shocked the world and resulted in the unprecedented attention of the people in the 20th century. The research and exploration had rapid development after then. With development of the socialist economic the Competition between enterprises, a variety of problems due to the lack of a sound internal control system resulted in more attention be taken to internal control by theorists and businessmen. How to establish a more scientific and perfect internal control, and to guarantee the effective implementation of internal control in the enterprise, is a worthy get to the bottom and significant topics. Petrochemical industry as a pillar industry of national economy, the huge corporate assets, facing domestic and international environment is very complex. How to prevent, manage and control business risk has also become an important part of business management. As the control and prevention of operational risks, standardize the units of accounting practices to ensure that accounting information was complete and the protection unit and property security and integrity of the internal control system, the natural increasingly received the attention of the enterprise. My paper introduced the theoretical basis for internal control and petrochemical industry. Departure from the general principles of internal control, the article analyzed internal control system of the A company, described the detail of the historical evolution of the internal control and related theories and concepts. Then, from the petrochemical industry level, the paper introduced the basic situation and characteristics of the industry, described the significant risks point to supplement the internal control of the status of China's petrochemical industry. The final analysis of the case company, focus on control from the operational level, company level control, permissions and guidelines on several aspects of the internal control system, and to sum up its experience proposed measures.
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