CAJ | 학술논문

阐述了我国企业内部控制新制度：“一个规范，三个指引”，帮助人们深刻理解内部控制的内涵；进一步讨论了我国油田企业的内部控制发展历程，结合目前我国油田企业内部控制存在问题进行深入分析，论述建立和完善企业内部控制的紧迫性和必要性；按照我国发布的企业内部控制制度，提出了建立健全油田企业内部控制的几点对策。
천술료아국기업내부공제신제도：“일개규범，삼개지인”，방조인문심각리해내부공제적내함；진일보토론료아국유전기업적내부공제발전역정，결합목전아국유전기업내부공제존재문제진행심입분석，논술건립화완선기업내부공제적긴박성화필요성；안조아국발포적기업내부공제제도，제출료건립건전유전기업내부공제적궤점대책。
An explanation is firstly given to the new system of Chinese enterprise internal control：＂ one standard, three guidelines＂ ,which helps people understand the connotation of internal control thoroughly. Then further discussion focuses on the internal control development history of oilfield enterprises. Combined with the analyses about the present problems in internal control of Chinese oilfield enterprises, an exposition is given to the urgency and necessity of establishing and perfecting enterprise internal control system. Meanwhile, according to the enterprise internal control system issued by the government, some countermeasures are put forward so as to establish and improve the internal control of oilfield enterprises.