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论文编号：	986
作者编号：	2220070571
上传时间：	2009/6/8 9:16:42
中文题目：	石油服务企业集团内部控制研究－
英文题目：	Petroleum service enterprise g
指导老师：	黄菊珊
中文关键字：	内部控制;石油服务企业集团;关联
英文关键字：	internal control;petroleum ser
中文摘要：	随着市场经济体制的建立和发展，在经济主体内部建立起完善的内部控制日益重要，也正是因为这个原因2008年5月我国财政部会同证监会、审计署、银监会、保监会出台了《企业内部控制基本规范》，并于2009年7月1日起在上市公司范围内施行，鼓励非上市的大中型企业执行。企业集团作为现代企业的高级组织形式之一在国民经济建设和发展中发挥着重要的指导和支撑作用，本文试图立足于一个石油服务企业集团的视角以委托－代理理论、风险控制理论等为理论依据，结合A公司这个石油服务企业集团的内部控制实际情况，通过研究该企业集团的内部控制体系，指出其内部控制的优缺点，并据此提出了该公司现有内控制度弊端的改善建议以作为该类企业集团强化内部控制的参考。 本文首先阐明了国内外关于内部控制的研究现状和研究方法；然后在梗概介绍了内部控制的委托－代理理论和风险控制等相关基本理论的基础上导入案例，着重介绍了A公司的基本情况和内部控制环境，进而主要介绍了A公司目前的内部控制体系并对其做了详细分析，指出其优缺点，最后本文分别针对A公司内部控制中的全面预算、关联交易、资金管理等重要控制点进行了研究，并对其不足提出了建议。 整体论文的主旨力求表明石油服务企业集团作为国家的央企担负着更为重要的经济责任，而它的健康发展，必须要不断完善、大力健全内部控制制度。本文通过理论联系实际的方法，力求对A公司的内部控制体系中的不足提出建议并使其改善，同时也对类似企业集团具有一定的借鉴意义。
英文摘要：	With establishment and development of market economy system, internal control has become more important in the interior of economic system. The enterprise group takes one of modern enterprise's high-level configurations of organization is displaying the important instruction and the support function in the national economy construction and the development, this article is precisely bases in a petroleum service enterprise group's angle of view take entrusts - the proxy theory, the risk control theory and so on as the theory basis, unifies a Corporation this petroleum service enterprise group the internal control actual situation, has studied this enterprise group's internal control system, had pointed out its internal control's good and bad points, and according to the above proposed existing controls from the inside the system malpractice's improvement suggestion by to take this kind of enterprise group to strengthen the internal control the reference. This article has first expounded domestic and foreign about the internal control research present situation and the research technique; Then introduced in the outline correlation elementary theory in and so on internal control request - proxy theory and risk control foundations inducts the case, introduced emphatically the A Corporation's basic situation and the internal control environment, then mainly introduced the A Corporation at present internal control system and has made the multianalysis to it, pointed out its good and bad points, final this article aimed at in the A Corporation internal control separately the comprehensive budget, the connection transaction, the fund management and so on the important control point has conducted the research, and put forward the proposal to its insufficiency.
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