|本期目录/Table of Contents|

[1]吴 勋 王 艳 鲁 丽.面向风险管理的石油企业内部控制问题研究[J].西安石油大学学报(社会科学版),2011,03:56-60.
 WU Xun,WANG Yan,LU Li.The Study on the Internal Control Problem of Petroleum Enterprises in the Implementation of Risk Management[J].,2011,03:56-60.
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面向风险管理的石油企业内部控制问题研究()

《西安石油大学学报(社会科学版)》[ISSN:1008-5645/CN:61-1350/C]

期数:
2011年03期
页码:
56-60
栏目:
管理学
出版日期:
2011-06-15

文章信息/Info

Title:
The Study on the Internal Control Problem of Petroleum Enterprises in the Implementation of Risk Management
作者:
吴  勋王  艳鲁  丽2
1.西安石油大学 经济管理学院,陕西 西安 710065; 2.中石油川庆钻探公司 长庆钻井总公司,陕西 西安710021
Author(s):
WU Xun1 WANG Yan2 LU Li2
1. School of Economic Management, Xi’an Shiyou University, Xi’an, Shaanxi, 710065, China; 2. Changqing Drilling Company, ChuanQing Drilling and Explorating Coorperation of CNPC, Shaanxi, 710021, China
关键词:
风险管理 内部控制 石油企业
Keywords:
risk management internal control petroleum enterprises
分类号:
-
DOI:
-
文献标识码:
A
摘要:
内部控制已进入以风险管理为主流的发展阶段,石油企业的资源消耗型产业特征亟待重视风险防范与控制。为了适应国家经济管理政策的强制性规范导向,回顾石油企业内部控制研究历程,解析风险管理导向的石油企业内部控制价值所在,提出面向风险管理的石油企业内部控制概念结构。
Abstract:
The internal control has stepped into the developing stage of risk management as the main stream. It is necessary for petroleum enterprises with the industrial feature of resource consumption to attach an importance to the prevention and control of risks. Its purpose is to adapt themselves to the compulsory normalization orientation of state economic management policy. Based on the review of research history about the internal control of petroleum enterprises, the paper analyzes the value of internal control in petroleum enterprises with the orientation of the risk management, and then puts forward the concept structure of internal control in oil enterprises that carry out the risk management.

参考文献/References

[1]丁友刚,胡兴国.内部控制、风险控制与风险管理:基于组织目标的概念解说与思想演进[J].会计研究,2007(12).
[2]Matthew Leitch.When is a Good Time to Talk about Saving Money on SOX 404 Compliance[J].Balance Sheet,2004(4).
[3]Davis Charles E,Lonborg,Kris.X-Oil,Inc:An Instructional Case in Internal Control for the Payables Cycle[J].Journal of Information Systems,1993(2).
[4]C W Yang,M J Hwang,B N Huang.An analysis of factors affecting Price volatility of the US oil market[J].Energy Economics,2002(24).
[5]Yeon-Jeong Chang.An Application of“Earning at Risk”to Assess Corporate Financial Risk[Z].Proceedings of the 2006 Crystal Ball User Conference,2006.
[6]Steve Taylor.Reported Internal Control Deficiencies[J].The Practical Accountant,2006(5).
[7]Chris Jeffrey.Internal Control at Private Companies and Nonprofits[J].The CPA Journal,2008(9).
[8]刘玉廷.全面提升企业经营管理水平的重要举措:《企业内部控制配套指引》解读[J].会计研究,2010(5).

备注/Memo

备注/Memo:
收稿日期:2011-02-08
作者简介:吴勋,男,河南南阳人,西安石油大学经济管理学院讲师,经济学博士,研究方向:内部控制与政府会计。
更新日期/Last Update: 2012-02-07