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论文编号：	6086
作者编号：	2220110783
上传时间：	2013/12/24 11:42:25
中文题目：	胜利油田测井公司内控体系建设研究
英文题目：	Research on Shengli Oil Field Logging Company Internal Control System Construcion
指导老师：	马连福教授
中文关键字：	测井公司；内部控制；体系建设；实施保障
英文关键字：	logging company; Internal control; system construction ; implementing guarantee
中文摘要：	内部控制是企业管理现代化的必然产物，它贯穿于企业经营管理的全过程，现在已成为现代管理的方法和手段，被越来越多的企业广泛应用于应对日益激烈的市场竞争，防范市场风险等方面。面对日益激烈的市场竞争，胜利油田测井工作要增强其竞争力，应加强本企业内部控制体系的建设。尽管胜利油田测井公司内部控制体系的建设已有一定的成效，但是当前的内部控制体系依然存在一定的问题，仍需根据当前存在的问题进行进一步完善。本文在对国内外内部控制体系研究现状，以及内部控制体系相关理论进行详细研究的基础上，从胜利油田测井公司控制环境、风险评估、控制活动、信息沟通和监督五个方面对其当前内部控制存在的问题进行了详细分析，并提出了测井公司内部控制工作中存在的诸多问题，指出胜利油田测井公司存在内部控制环境不完善；测井公司风险管理机制有效性不足；测井公司内部控制活动不系统；测井公司信息流动与沟通不畅；测井公司内部控制审计部门缺失；测井公司缺乏良好的企业文化等诸多问题。在对这些问题进行分析、研究的基础上，根据COSO体系，从管理层面和操作层面提出了测井公司内部控制体系建设规划。管理层面：完善公司控制环境，构建科学合理的风险管理机制，设立良好的控制活动，加强信息与沟通，加强公司的内部监控，树立内部控制企业文化。操作层面：建立完善的控制手段和方法，加强信息与沟通，建立完善的流程控制体系。为了保障测井公司内部控制体系建设规划的落实，本文提出了胜利油田测井公司内部控制体系实施的保障措施。
英文摘要：	Internal control system which is an important means of modern enterprise management has become the methods and tools to deal with the market competition and prevent risks, to achieve the strategic objectives of the management. In such a complex and brutal environment, building an internal control system is a strong requirement for Shengli Oil Field logging company. Now the Shengli Oil Field logging company has constructed enterprise internal control system, but there are still some problems in its system. So it should be constantly improved in order to adapt to the new situation. The paper starts from the Research status of internal control. Then it expounds development history of internal control theory, and the research actuality in our country. Based on all above, the paper analyses the current situation of internal control of Shengli Oil Field logging company from five aspects which are control environment, risk assessment, control activity, information communication and monitoring and recognize the problems which the company has. And then it builds evaluation system of internal control of Shengli Oil Field logging company based on COSO. At last, it points out a series of steps to construct and perfect the system basing on the five constituent elements of the internal control system which aims at the emerged problems. As an exploration of the construction of internal control system in Shengli Oil Field logging company. It not only can guide the actual implementation of Shengli Oil Field logging company, but also is a direct reference for other oil enterprises to build internal controls system.
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