石油企业建立完善的内部控制体系已成为当前石油企业管理者面临的当务之急。石油企业可以结合实际情况,从不同的角度入手建立健全内部控制。本文从完善企业内部控制制度;石油企业的内部控制活动应涵盖企业所有经营环节;加强会计人员职业道德教育,提高会计队伍的整体素质;加强企业的监督检查四个方面对如何加强石油企业内部控制提出了自己的看法,具有一定的参考价值。 The establishment of a sound internal control system for oil companies has become a top priority for oil managers today. According to the actual situation, petroleum enterprises can set up sound internal control from different perspectives. In this paper, the internal control system of enterprises is improved; the internal control activities of petroleum enterprises should cover all business links; strengthen the professional ethics education of accountants to improve the overall quality of accounting teams; strengthen the supervision and inspection of enterprises on how to strengthen the internal control of petroleum enterprises Put forward their own views, with some reference value.