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中国石油销售企业从2004年开始实施企业内部控制,在理论和实践上都建立了一套系统的、可操作性强的内部控制测试体系,但在内部控制测试过程中也暴漏出部分问题,如何在企业落实内部控制、更好发挥内部控制作用,成为迫切解决的问题。本文以开展内部控制测试有效性为分析基础,研究了中国石油销售企业完善内部控制测试的措施,以期能够推动内部控制,提高企业管理水平。
Since 2004, CNPC has implemented internal control of enterprises and set up a systematic and operable internal control testing system both in theory and in practice. However, some problems have been revealed in the process of internal control testing, The implementation of internal control in the enterprise and the better use of internal control functions have become urgent problems to be solved. Based on the analysis of the effectiveness of internal control testing, this paper studies the measures for perfecting the internal control testing of Chinese petroleum sales enterprises with a view to promoting internal control and improving the management level of the enterprise.