中文摘要
内部控制管理是当今社会普遍重视的管理重点,是企业实现经营目标并得以
长期发展的核心。内部控制管理涉及到企业运营过程中的各个部门和各个业务环
节,与每一位员工都密不可分。只有合理构建内部控制体系,科学有效地管理生
产运行中的各项风险,才能保证企业的健康平稳运行,是促进企业发展的重要手
段。

中石油昆仓燃气西北分公司是中石油下属的分公司,负责西北地区炼厂及地
方的液化气和天然气销售,受市场影响巨大。经过3年的发展,业务规模、销量
和渠道都得到了迅速的发展,也拥有一套符合自身发展的内控管理制度,但由于
成立时间短,在瞬息万变的外部市场竞争,在企业内部转型精细化管理过程中,
内控管理处于初级阶段,还存在很多不足之处,如何尽快提高内控管理水平就显
得尤为重要。如何针对中石油昆仑燃气西北分公司做为新兴的燃气行业的特点,
结合目前企业的生产经营情况,制定相应的管理改进对策办法具有现实管理意
义。

本文对中石油昆仑燃气西北分公司现有的内部控制环境、风险管理、制度建
设、执行力情况等进行了深入的剖析,引入了内控体系框架概念,发现现有内控
管理工作中存在的不足,并结合现有的发展情况,提出了改进内控建设、加强风
险管理、完善内控环境、强化管理监督、完善信息与沟通等方面的改进思路,并
制定了相应的管理对策,具有一定实际意义,同时从某种程度上揭示了国有企业
内控管理现状,对其他同类单位幵展内控体系建设方面具有一定的借鉴意义。

关键词:内部控制;风险管理;改进研究
MBA学位论文作者:刘芳羽
中石油昆仑燃气西北分公司内控管理现状及改进研究
ABSTRACT
Internal control management is important in today&39;s society in general management focus,is
the enterprise to achieve business objectives and long-term development of the core. Internal
control and management related to business operations process in all sectors and various business
sectors ’ with every employee inseparable. Only reasonable construction of internal control system,
scientific and effective management of the production run the risk,in order to ensure the healthy
and stable operation of the enterprise,is an important means to promote enterprise development.
PetroChina Kunlun Gas CO.LTD Northwest Branch is in the oil under the branch
responsible for the Northwest Territories and local refinery LPG and natural gas sales ’ affected by
the market is huge. After three years of development, business scale,sales and channels have been
developed rapidly,but also has a set of development suited to their own internal management
system, but with the establishment of a short time,in a rapidly changing external market
competition within the enterprise transformation refinement management process,internal control
and management in its infancy,there are still many shortcomings,how to improve the internal
management level as soon as possible is particularly important. How for PetroChina Kunlun Gas
Northwest Branch as the characteristics of the emerging gas industry,combined with the current
production and operation of enterprises , the development of appropriate management measures to
improve management approach has practical significance.
In this paper, PetroChina Kunlun Gas CO.LTD Northwest Branch existing internal control
environment,risk management , system construction , execution,etc. in-depth analysis,the
introduction of the concept of internal control system framework and found the existing internal
control deficiencies exist in the work,and combined with the existing developments proposed to
improve internal control, strengthen risk management,improve the internal control environment,
strengthen management and supervision,improve information and communication and other
aspects of improvement ideas,and developed a corresponding management measures has certain
practical significance, but from state-owned enterprises to some extent reveal internal
management status,with other similar units to carry out internal control system has a certain
significance .
Keywords : Internal control ; risk management ; improving research