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论文编号：	4795
作者编号：	2120102448
上传时间：	2012/12/11 20:36:22
中文题目：	合作油田财务内部控制制度研究
英文题目：	Research on financial internal control system of cooperated oil field
指导老师：	于仲鸣
中文关键字：	合作油田;财务内部控制;控制制度
英文关键字：	Cooperation oilfield;Financial Internal Control;Control System
中文摘要：	加入WTO后，随着我国市场经济体制完善及现代企业制度的建立，企业的经营管理环境发生了巨大变化，现代管理理念越来越受到重视。同时，我国法制化进程加快，有关法律法规日益完善，合规性成为企业管理的关键词。企业财务内部控制是财务管理及内部控制的核心和基础，完善的财务内部控制体系，能够加强企业的财务管理，确保财务信息真实可靠，确保资金资产的安全，使企业经营管理正常进行，成功解决和管控管理上出现的问题，以达到企业最终的经营目标。目前我国企业财务内部控制制度建设，处于起步阶段，在学术、理念、执行等各层面均未形成共识，如何构建适合我国特色的财务内部控制制度，仍需探讨。 石油是工业的血脉，石油行业作为国民经济的支柱，对我国经济安全和发展具有极其重要的战略意义。对外合作开采石油资源是我国政府大力支持的用以发展石油工业的战略举措。三十余年来合作油田吸收了大量外油公司的投资及其先进的石油探采技术和卓越的经营管理理念，极大的推动了我国油气勘探开发生产的发展脚步。合作油田无论对于陆上石油还是海洋石油，都占有举足轻重的地位。但是，由于其发展起步较晚，合作经验较匮乏，财务管理比较薄弱，财务内部控制制度缺失，影响了合作油田的日常运作和进一步发展。因此，针对合作油田现状研究其财务内部控制制度有重要的现实意义，不仅为规范其财务内部控制提供了科学思路、制度支持，同时也可以为各大石油公司的财务内部控制制度的建设和实施提供借鉴。 本文首先对内部控制及财务内部控制的国内外研究进行了回顾，然后解析了合作油田财务内部控制问题，得到目前存在的问题及其成因，从而确定其财务内部控制制度的构建原则及总体思路，并在其指导下构建了一套符合其实际情况的财务内部控制制度。最后，以BZ油田为例具体说明该制度的实施。
英文摘要：	With the optimizing of socialist market economy system and establishing of modern enterprise system after joining in WTO, China's business and management environment is in a rapid changing, and the modern management idea become more and more popular. In the meantime, as the accelerating of legal process and perfecting of enterprise management legal and regulations, regularity is becoming an essential factor to successful management. Enterprise financial internal control is a key component of financial management and internal control. The appropriate financial internal control system can strengthen the company’s financial management, guarantee the reliability and trustiness of accounting information, ensure the safety and integrity of cash and capital, maintain the normal operation, resist and control operation risks, and realize company’s goal finally. Effective financial internal control is a management link to create value for companies. As an important part of the domestic economy, petroleum enterprise is of great strategic significance to the domestic economic security and development. In order to introduce foreign capital, advanced technology, management experience, and to speed up the pace of domestic oil and gas exploration to improve oilfield development level, our country petroleum enterprise gradually began foreign cooperation. Cooperation onshore oil and offshore oil both play a significant role. However, because of its late start , lack of cooperation experience, weakness in financial management, lack of financial internal control system impact the cooperation of the daily operation and further development obviously. Therefore, in view of the present situation of cooperation oilfield, the study of financial internal control system has important practical significance, not only to provide scientific ideas and system support to regulate its financial internal control, but also for our other petroleum enterprise financial internal control system construction and provide reference for the implementation. The thesis first reviews on the internal control and financial internal control at home and abroad, and addresses the main content, classification and methodology of financial internal control. Through the analysis of existing problems and main causes of the financial internal control in cooperation oilfield project, the thesis puts forward the construction principles and whole considerations of company’s financial internal control. Basing on the forepart, it designs a practical financial internal control system for cooperation oilfield. Finally, BZ oilfield is taken as an example to show that the concrete implementation of the system.
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