上市公司内部控制问题研究+文献综述
关键词:上市公司；内部控制；防范风险
Research on internal control of the listed company
Abstract::According to the theoretical foundation of internal control, internal control status of listed companies in the oil industry and risk analysis, internal control of listed companies in the oil industry framework, internal control of listed companies in the oil industry-building measures, and the Urumqi branch company, five case studies of internal control are discussed. First, from the general principles of internal control starting and theoretical basis for the definition and development of internal control elaborate, explain the basics of internal control; Then, for the oil industry operating characteristics of listed companies, listed companies in the oil industry from the analysis of the existence of operational risk problems, we propose a specific risk control ideas, analysis of listed companies in the oil industry internal control framework, elaborated a program of measures of internal control of listed companies in the oil industry, the oil industry highlights the internal control of listed companies in the business process constitutes internal control matrix and permissions guidelines meaning and content of the three key parts; Finally, internal control cases Urumqi Branch of China Petroleum, analyzed the problems of internal control, pointed out the corresponding improvement methods.
Keywords: listed company, internal control, oil industry, improvement methods
目 录
引言1
一 我国内部控制制度的概述 3
（一）内部控制的含义 3
（二） 内部控制的内容 3
1、目标设定3
2、内部环境3
3、风险确认3
4、风险评估4
5、风险管理策略选择4
6、控制活动4
7、信息沟通4
（三） 我国内部控制的制度 4
1、提高会计信息资料的正确性和可靠性4
2、保证生产和经管活动顺利进行，圆满实现企业的经管目标.4
3、保护企业财产的安全完整5
4、保证企业既定方针的贯彻执行.5
5、为内外不审计工作提供良好基础与依据5
二 以中石化为案例探究我国上市公司内部控制问题 5
（一） 中石化公司的内控组织结构 5
（二） 中石化内部控制的方法 6
1、全面控制预算6
2、授权批准的控制力度6
3、以内控手册为主体的制度控制7
4、财务信息管理的建设7
5、建立风险防范控制7
6、先进的ERP控制系统8
7、客观公正的考核机制8
（三） 中石化内控问题分析 8
1、全面预算管理机制尚不健全8
2、内控环境存在差距9
3、分级授权未能严格执行.。.9
三、我国上市公司内部控制存在的问题.。10
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