|本期目录/Table of Contents|

[1]司徒春妹 逯 强 邓龙兵 宋吉兰.油田企业内部控制制度的现状、问题和完善途径[J].西安石油大学学报(社会科学版),2012,01:63-68.
 SITU Chunmei,LU Qiang,DENG Longbing,et al.The Status,Problems and Improving Approach of Internal Control System in Oilfield Enterprises[J].,2012,01:63-68.
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油田企业内部控制制度的现状、问题和完善途径()

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

期数:
2012年01期
页码:
63-68
栏目:
管理学
出版日期:
2012-02-15

文章信息/Info

Title:
The Status,Problems and Improving Approach of Internal Control System in Oilfield Enterprises
作者:
司徒春妹  逯  强  邓龙兵  宋吉兰
青海油田分公司 财务处,甘肃 敦煌 736202
Author(s):
SITU ChunmeiLU QiangDENG LongbingSONG Jilan
Financial Department,Qinghai Oilfield Company,Dunhuang,Gansu,736202,China
关键词:
油田企业 内部控制制度 中外合作项目
Keywords:
oilfield enterprise internal control system Chinese-foreign joint project
分类号:
-
DOI:
-
文献标识码:
A
摘要:
阐述了我国企业内部控制新制度:“一个规范,三个指引”,帮助人们深刻理解内部控制的内涵;进一步讨论了我国油田企业的内部控制发展历程,结合目前我国油田企业内部控制存在问题进行深入分析,论述建立和完善企业内部控制的紧迫性和必要性;按照我国发布的企业内部控制制度,提出了建立健全油田企业内部控制的几点对策。
Abstract:
An explanation is firstly given to the new system of Chinese enterprise internal control:"one standard,three guidelines",which helps people understand the connotation of internal control thoroughly.Then further discussion focuses on the internal control development history of oilfield enterprises.Combined with the analyses about the present problems in internal control of Chinese oilfield enterprises,an exposition is given to the urgency and necessity of establishing and perfecting enterprise internal control system.Meanwhile,according to the enterprise internal control system issued by the government,some countermeasures are put forward so as to establish and improve the internal control of oilfield enterprises.

参考文献/References

[1]李可.中外陆上石油合作项目会计制度初探[J].国际石油经济,1999(3).
[2]张卫平.中国海油如何决策重大项目投资[J].石油企业管理,2002(4).
[3]安路明.海洋石油管理的特征[J].四川石油经济,1998(2).
[4]钟艳阳.海洋石油工业对外合作的几点经验[J].企业改革与管理,1997(7).

备注/Memo

备注/Memo:
收稿日期:2011-10-26
作者简介:司徒春妹,女,广东开平人,青海油田分公司财务处,研究方向:工商管理。
更新日期/Last Update: 2012-03-07