| 基于风险管理的石油公司内部控制自我评价研究 |
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| 引用本文： | 洪淑华.基于风险管理的石油公司内部控制自我评价研究[J].商品储运与养护,2011(10). |
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| 作者姓名： | 洪淑华 |
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| 作者单位： | 安徽省储备局三五二处; |
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| 摘 要： | 从美国COSO报告到2008年我国财政部等五部委发布的《企业内部控制基本规范》,说明我国企业内部控制已经制度化,但内部控制的有效性还需要建立一套企业内部控制自我评价体系,文中结合石油公司内部控制,从风险管理的角度研究了石油公司内部控制自我评价体系,为我国企业内部控制自我评价的实务提供参考。
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| 关 键 词： | 内部控制 风险管理 石油公司 自我评价 |
Research on Internal Control Self-assessment of Oil Companies Based on Risk Concept |
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| HONG Shu-hua.Research on Internal Control Self-assessment of Oil Companies Based on Risk Concept[J].Storage Transportation & Preservation of Commodities,2011(10). |
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| Authors: | HONG Shu-hua |
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| Institution: | HONG Shu-hua(Anhui reserve board 352 branch,Hefei 231607,China) |
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| Abstract: | the construction of the internal control system of Chinese enterprises enters the legal track from COSO report in America tobasic norms of internal control issued by China's Ministry of Finance etc the five ministries in 2008,but internal control's effect is based on Internal control self-assessment.The paper studys the self-assessment system of internal control in Oil companies from the risk perspective.it provides a guide for internal control self-assessment in practice. |
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| Keywords: | internal control risk management oil companies self-assessment |
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