| 面向风险管理的石油企业内部控制问题研究 |
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| 引用本文： | 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),2011,20(3):56-60. |
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| 作者姓名： | 吴勋 王艳 鲁丽 |
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| 作者单位： | 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 |
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| 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。
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| 关 键 词： | 风险管理 内部控制 石油企业 |
The Study on the Internal Control Problem of Petroleum Enterprises in the Implementation of Risk Management |
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| WU Xun,WANG Yan,LU Li.The Study on the Internal Control Problem of Petroleum Enterprises in the Implementation of Risk Management[J].Journal of Xi‘an Shiyou University:Social Science Edition,2011,20(3):56-60. |
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| Authors: | WU Xun WANG Yan LU Li |
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| Institution: | 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,710021,China) |
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| 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... |
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| Keywords: | risk management internal control petroleum enterprises |
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