【作者】 何江；

【导师】 陈爱娟；

【作者基本信息】 西安理工大学 ， 工商管理， 2008， 硕士

【摘要】 《萨班斯法案》404条款对企业的内部控制提出了严格规范,要求在美上市的公司按照404条款推荐的COSO框架建立起完善的公司内部控制体系,长庆油田公司是在美国上市的中国石油天然气股份有限公司的一家地区分公司,面对我国和上市地相关法规制度的规制,以及国内外市场竞争的加剧,加强长庆油田的内部控制、提升公司的治理水平,注入新的管理理念,建立适应环境变化的动态内部控制系统,不仅是长庆油田提升核心竞争力的重要组成内容,同时对于“中国石油”整体战略目标的实现都将具有十分重要的意义。本文以内部控制演进和理论解释为研究起点,在吸收国外内部控制研究成果的基础上,根据长庆油田的特点,构建长庆油田的内部控制框架及其实施体系。本文首先对内部控制的内涵及要素进行了界定,介绍了内部控制的相关理论,明确了本文研究的理论基础,并对内部控制发展的最新框架《企业风险管理总体框架》作了解读介绍;其次,对长庆油田内部控制的状况进行分析,总结了长庆油田内部控制中面临的问题。然后,在上述基础上,探讨了长庆油田内部控制框架及实施体系。在内部控制框架中,重点探讨了长庆油田内部控制的目标和内部控制的框架要素,以COSO控制框架为指引,结合长庆油田实际,从控制环境、风险评估、控制活动、信息与沟通、监督五个方面,探讨长庆油田内部控制的实施,并对体系实施效果评价进行了研究,提出了效果评价的主要内容、程序、方法和标准,最后,探讨了一些保证公司内部控制顺利实施的措施,论文通过详实的阐述,为企业内部控制体系建设提供了思路及建议,对相关企业亦有一定借鉴。更多还原

【Abstract】 The section 404 of SOX Act brings forward strict norm on the internal control of enterprises, that is, the listed companies should establish the perfect intenal control system according to COSO framework recommended by section404. The Changqing Oilfield Company is the district filiale of Petrochina listed on the US stock markets. According to national and listed state’s regulation, as well as the increasing competition in & abroad, to enhance intenal control of Changqing Oilfield Company, to improve the management level, to introduce new management principles, to build environmental adaptive intenal control system, is not only the main content of core competitive capability improvement, but also has great contribution to the reality of integrated strategy target.Internal control’s evolution and theory are interpreted as the research starting point, on the basis of absorbing the internal control with such domestic and international research results, according to the characteristic of Changqing Oilfield Company, try hard to structure the framework and implement of internal control of Changqing Oilfield Company.First of all, the article defined the factors and connotations of internal control and mainly discusses the basic theory of internal control which explicates the theoretie foundation. And made the explanation and introduction to the internal control newestframe, "Enterprise Risk management integrated Frame".Then, analyses the existence problerm of the internal control of Changqing Oilfield Company, and tallies up the internal control of Changqing Oilfield Company .Finally, on the basis of the above research, discuss the framework and implement of internal control of Changqing Oilfield Company.In the framework of internal control of Changqing Oilfield Company, we pay high attention to discuss the aims and the framework elements of Changqing Oilfield Company, the thesis discuss the specifie executive scheme of Changqing Oilfield Company in the direction of COSO Control Framework, from the aspects of environmental control, risk assessment, control activities, information & communication and Surveillance.And, research on the valuation of effeet system, it presented main content, program, procedure and standard. Finally, the thesis has discussed some guarantee company internal control smooth implementation measure.The thesis through the detailed elaboration, has provided the mentality and the suggestion for the enterprise internal control system construction, also has to the related enterprise uses certainly for reference.更多还原