大庆xx公司财务内部控制研究毕业论文.doc

摘 要
随着我国加入WTO及市场经济体制的逐步建立，建立和完善企业的财务内部控制制度，加强企业的内部管理已经变得越来越重要,然而石油企业的外部经营环境和内部组织机构都发生了重大变化，在计划经济体制下形成的油田内部控制制度已经不再适应当前以企业效益最大为目标的企业发展的要求，在一定程度上甚至限制了油田公司的进一步发展。在这种情况下，为满足油田公司高水平、高效益、可持续发展的要求，使xx油田公司的管理水平尽快赶上国外石油公司的水平，建立起适应油公司发展模式的内部控制制度框架具有重大的现实意义。
本文首先以财务内部控制的理论为基础，提出xx油田公司存在的财务内部控制问题，并结合相关理论提出了解决财务内部控制问题的措施。

【关键词】 财务内部控制 财务监督 预算管理

Abstract
With China’s entry into WTO and her establishment of market economy system，to set up and better enterprises’ financial internal control system and to strengthen enterprises’ internal management becomes more and more important. However，great changes have taken p1ace in oil companies’ outer operation environment and inter organization structure. The internal control system formed under the planed economy could no more satisfy the demand of the enterprises’ development，which aimed at the maximum of the profit. To some degree，it even restricts oil companies’ further progress. Thus it ‘s of great practica1 significance to build a new internal control frame to suit the developing mode of the oil company，to meet the demand of high level，high profit，sustainab1e deve1opment，and to enable Daqing oil Field(DOFLC for short) to catch up with foreign company on management level as quickly as possib1e.
Firstly, the paper base on the theory of financial internal control system, then present the relevant problems of DOFLC, and lastly come up with the solutions of resolving the problems of financial internal control system according the relevant theory.

Key words financial internal controls financial supervision
budget management