發(fā)布時間：2018-01-10 16:09

  本文關(guān)鍵詞：基于風(fēng)險管理的中石油海外項目內(nèi)部控制研究　出處：《東北石油大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

  更多相關(guān)文章： 中石油 工程項目 內(nèi)部控制 風(fēng)險管理 項目管理

【摘要】：能源供應(yīng)對國家安全有著重要的關(guān)系,能源產(chǎn)品它超越了普通商品,具有關(guān)系國家安全的特征。隨著我國經(jīng)濟(jì)的發(fā)展,對石油的消費(fèi)越來越多,供需矛盾逐步深化。我國開始對石油進(jìn)行進(jìn)口,石油的對外依賴進(jìn)一步加大。中石油海外項目內(nèi)部控制是項目管理成敗的關(guān)鍵因素,建立一套完整中石油海外項目內(nèi)部控制體系,根據(jù)中石油海外項目內(nèi)部控制管理的需要構(gòu)建合理的中石油海外項目內(nèi)部控制模型,并能為我國石油公司在中石油海外項目內(nèi)部控制提供實(shí)踐指導(dǎo),提高我國中石油海外項目內(nèi)部控制管理能力。因此,開展中石油海外項目內(nèi)部控制管理研究是我國石油行業(yè)發(fā)展的需要,更是石油企業(yè)生存的需要,具有重要意義,有助于促進(jìn)我國中石油海外項目內(nèi)部控制的蓬勃發(fā)展。 論文以中石油海外項目內(nèi)部控制研究對象,以內(nèi)部控制的基本原理為基礎(chǔ),采用了比較分析、實(shí)地調(diào)查、規(guī)范研究、實(shí)證分析、定量與定性分析相結(jié)合等研究方法,主要研究內(nèi)容包括5個部分：一是分別從內(nèi)部控制、風(fēng)險管理以及海外石油項目管理角度分析了國內(nèi)外研究現(xiàn)狀、研究成果、研究思路以及未來發(fā)展趨勢；二是闡述項目管理、內(nèi)部控制和風(fēng)險管理基本理論,包括定義與特征、內(nèi)容與方法、模式選擇與優(yōu)勢、內(nèi)部控制與外部內(nèi)部控制的關(guān)系等角度全方位進(jìn)行了介紹；三是闡述了中石油海外業(yè)務(wù)特點(diǎn),項目內(nèi)部控制的現(xiàn)狀及效果評價,然后根據(jù)現(xiàn)狀分析找出中石油海外項目內(nèi)部控制存在的主要問題,存在的風(fēng)險隱患；四是針對中石油海外項目的風(fēng)險特點(diǎn)和項目特點(diǎn),確定海外項目的內(nèi)部控制目標(biāo)和原則,通過風(fēng)險評價明確控制內(nèi)容,然后提出對應(yīng)的控制體系,從企業(yè)的控制環(huán)境、風(fēng)險評估、信息溝通以及內(nèi)部監(jiān)督等方面進(jìn)行優(yōu)化；五是針對中石油海外項目的內(nèi)部控制體系,提出相應(yīng)的實(shí)施保障措施,建立內(nèi)控體系的優(yōu)化機(jī)制和應(yīng)急機(jī)制,加強(qiáng)員工的溝通,確立內(nèi)控手冊的分解原則,構(gòu)建人力資源的管理機(jī)制等。
[Abstract]:Energy supply has an important relationship to national security. Energy products exceed ordinary commodities and have the characteristics of national security. With the development of our economy, more and more oil is consumed. The contradiction between supply and demand has deepened gradually. China began to import oil, and the dependence on oil increased. Internal control of PetroChina overseas project is the key factor of success or failure of project management. To establish a complete internal control system of PetroChina overseas project, according to the internal control management needs of PetroChina overseas project to build a reasonable internal control model of PetroChina overseas project. And it can provide practical guidance for the internal control of CNPC overseas projects, and improve the internal control management ability of CNPC overseas projects. The research on internal control management of PetroChina overseas project is the need of the development of China's petroleum industry, but also the needs of the survival of oil enterprises, which is of great significance. It helps to promote the vigorous development of internal control of PetroChina overseas projects. Based on the basic principles of internal control, comparative analysis, field investigation, normative research and empirical analysis are adopted in this paper. Quantitative and qualitative analysis combined with other research methods, the main research content includes five parts: first, from the perspective of internal control, risk management and overseas oil project management analysis of domestic and foreign research status. Research results, research ideas and future development trends; The second is to explain the basic theory of project management, internal control and risk management, including definition and characteristics, content and methods, mode selection and advantages. The relationship between internal control and external internal control is introduced. Thirdly, the characteristics of PetroChina's overseas business, the status quo and effect evaluation of the internal control of the project are expounded, and then the main problems and hidden risks of the internal control of CNPC overseas project are analyzed and found out according to the present situation. Fourth, according to the risk characteristics and project characteristics of PetroChina overseas projects, determine the internal control objectives and principles of overseas projects, through risk assessment to define the control content, and then put forward the corresponding control system. Optimize the control environment, risk assessment, information communication and internal supervision. Fifthly, aiming at the internal control system of PetroChina overseas project, it puts forward the corresponding implementation safeguard measures, establishes the optimization mechanism and emergency mechanism of the internal control system, strengthens the communication of the staff, and establishes the decomposition principle of the internal control manual. Construct the management mechanism of human resources.
【學(xué)位授予單位】：東北石油大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F406.7;F426.22

【參考文獻(xiàn)】

相關(guān)期刊論文 前10條

1 安豐春,魏軍,張大明;國際石油勘探開發(fā)合作項目的經(jīng)濟(jì)評估方法[J];石油天然氣學(xué)報(江漢石油學(xué)院學(xué)報);2005年04期

2 沈繼銀;劉金文;;證券公司自營業(yè)務(wù)的風(fēng)險識別及處理[J];會計之友(上旬刊);2009年03期

3 袁荃;龍子泉;;IT項目風(fēng)險評估及風(fēng)險優(yōu)化研究[J];理論月刊;2010年01期

4 劉靜;;我國上市公司財務(wù)風(fēng)險管理分析[J];會計師;2011年10期

5 孟焰;潘秀麗;;企業(yè)風(fēng)險管理審計研究[J];審計研究;2006年03期

6 王家遠(yuǎn);王宏濤;;基于不確定AHP的建設(shè)項目風(fēng)險模糊綜合評判[J];深圳大學(xué)學(xué)報;2006年01期

7 金德民,鄭丕諤;工程項目全壽命風(fēng)險管理系統(tǒng)的理論及其應(yīng)用研究[J];天津大學(xué)學(xué)報(社會科學(xué)版);2005年04期

8 于增彪;;界定風(fēng)險應(yīng)對方案切合現(xiàn)實(shí)[J];中國石油企業(yè);2012年10期

9 孫毅;;通信工程項目風(fēng)險評估[J];項目管理技術(shù);2008年12期

10 苑志成,周雷,盧金芳;國際石油工程項目風(fēng)險評價方法及應(yīng)用研究[J];油氣田地面工程;2003年03期

，

本文編號：1405906