中石油川庆西钻公司内部财务控制制度调查与分析

范文编号:CW035  范文字数:31528,页数:48

摘   要

 内部控制制度对一个企业能否良好的运转起着重要的作用，它是企业加强经营管理、提高经济效率的重要手段。但我国对该课题的研究是从上世纪80年代才开始的，足足晚了西方国家40年，加之我国企业的内部控制制度长期松散，甚至有的企业都没有较为科学的内部控制制度。2006年新会计准则的颁布对我国企业内部控制建设是一个挑战。我国企业长期在会计制度的管理下进行企业的内部控制，新会计准则的实施，表明企业须根据自身实际情况出发来建立符合本企业的会计制度了，在建立自身的会计制度方面，我国企业的经验是很不够的，因此在这一大环境下，如何完善、提高企业的内部控制是一个迫切的需要。西南地区的油田企业无论是工程技术还是管理水平都是全国范围内的佼佼者。本文通过深入一个油田企业进行调查研究，是一种有效的内部控制研究方式，了解其内部控制现状，进而调查分析，将其做的相对规范完整的部分加以总结推广，对其存在问题的一部分提出改进建议。
关键词：内部控制   调查分析   会计制度

ABSTRACT

 The internal control system plays an important role in the operation of the enterprises, because it is the important means by which the enterprises use to strengthen management and improve the economic efficiency. However, our country’s study about the subject began in the 80's of last century, which was 40 years later than that of Western countries. In addition, the internal control system of some Chinese enterprises has been always loose, and some enterprises even do not have the scientific internal control system.The introduction of the new accounting standards in the year 2006 has brought a challenge for the construction of our country’s enterprises’ internal control. For a long time, China's enterprises carry on the internal control under the management of accounting system. So the implementation of new accounting standards indicates that the enterprises must be in accordance with their own actual conditions to build the accounting system. As for the establishment of their own accounting system, China's enterprises do not have enough experience. So in such circumstance, how to improve and enhance the enterprise's internal control is a pressing need.The oil companies in southwest are the most outstanding throughout the country in terms of engineering technology and management. In this article, I will carry out a deep research in one oil company, which is an effective means of studying internal control, in order to have a good knowledge of its internal control. Then I will summarize and promote the integrated parts it has done normatively, as well as bring forward some suggestions for improvement concerning some of its existing problems.
Key words: Internal Control    Investigation and Analysis   Accounting system

目   录
中文摘要 I
英文摘要 II
一 导论 1
（一）选题的目的及其意义 1
（二）本报告研究的思路及内容体系 3
二 问题设计及调查手段与方法 5
（一）问题设计 5
（二）调查手段及方法 7
三 西钻公司财务控制现状调查结果及分析 8
（一）川庆西钻公司的公司概况 8
1．中国石油集团公司的概况 8
2．川庆公司的概况 10
3．西钻公司的概况 11
（二）财务控制现状调查结果及分析 11
1．公司职能结构 11
2．财务制度建设 13
3．财务控制方法 14
4．内部会计控制 16
5．业务控制制度 23
四 问题总结及改进措施 37
（一）问题总结 37
（二）改进措施 39
五 总结 42
参考文献 43
致  谢 44

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