摘要
内部控制是控制公司正常有序发展的有效措施，近年来学术界和实务界共同关注的
热门话题，政府有关部门也积极推动企业内部控制制度的建设。石油行业一直是推动我
国经济发展的重要行业，面对国际原油价格大幅波动和国内需求不断增加的新形势、新
任务和新要求，WX 油田公司的压力和挑战也日益严峻，需要有效的内部控制及其评价
体系促进油田生产目标的顺利完成

本文选择 WX 油田公司的内部控制作为研究对象，主要分为三个部分进行研究。首
先，对内部控制基础理论研究，主要包括内部控制的涵义、内容以及评价方法等，在此
基础上根据 WX 油田的公司现状，对 WX 油田公司内部控制的现状进行分析。其次，
在了解 WX 油田公司内部控制现状基础上对该公司内部控制进行评价，主要是建立评价
指标体系，利用模糊评判法对 WX 油田公司内部控制进行评价。最后，根据 WX 油田
公司内部控制评价结果，找出 WX 油田内部控制存在的问题，制定相应的 WX 油田公
司的内部控制优化措施

关键词：内部控制；内部控制评价；模糊综合评价法东北石油大学 MBA 学位论文
III
Research on Internal Control Evaluation and Optimize for WX
Oilfield
ABSTRACT
Internal control is an effective measure to control company. In recent years, the
academics and practitioners have paid close attention to the hot topic. The relevant
government departments have also actively promoted the construction of internal control
system. The oil industry has been an important industry to promote China&39;s economic
development. In the face of the new situation, new tasks and new demands of increasing
international crude oil prices and increasing domestic demand, the pressure and challenges of
oilfield companies are becoming increasingly serious and require effective internal control
and its evaluation system to promote to achieve the oil field production goals successfully.
In this paper, the WX Oilfield Company&39;s internal control is selected as the research
object, which is divided into three parts to study. First of all, the basic theory of internal
control, including the meaning of internal control, the contents of internal control, internal
control methods introduced. WX oil field company internal control of the status is analysised
based on WX Oilfield Company status, Secondly, according to the analysis results, the
internal control evaluation of WX oilfield company is evaluated and the evaluation index
system is established, the internal control of WX oil field company is evaluated by fuzzy
judgment method. Finally, the problems in the internal control evaluation of WX field is
found out according to the results of internal control evaluation of WX Oilfield Company, and
the optimization measures of internal control evaluation of WX oilfield company are
formulated .
Key Words: internal control, internal control evaluation, fuzzy comprehensive evaluation
method目 录
IV
目 录
摘要.....II
ABSTRACT.......III
第 1 章 绪 论....1
1.1 研究背景与意义...........1
1.1.1 研究背景1
1.1.2 研究目的1
1.2 国内外研究现状...........2
1.2.1 国外研究现状....2
1.2.2 国内研究现状....3
1.2.3 研究现状综述....5
1.3 论文研究思路与框架...5
1.3.1 论文研究思路....5
1.3.2 论文研究框架....6
第 2 章 相关理论概述..8
2.1 内部控制评价的基础理论.......8
2.1.1 委托代理理论与内部控制评价8
2.1.2 系统论与内部控制评价8
2.1.3 控制论与内部控制评价9
2.2 内部控制的涵义和评价方法...9
2.2.1 内部控制的涵义9
2.2.2 内部控制评价方法......10
2.3 本章小结.........12
第 3 章 WX 油田内部控制现状及分析..........14
3.1 WX 油田概况..14
3.2 WX 油田内部控制现状及存在的问题..........14
3.2.1 内部环境..........14
3.2.2 风险评估..........17
3.2.3 控制活动..........17
3.2.4 信息与沟通......18
3.2.5 监督......18
3.3 本章小结.........19东北石油大学 MBA 学位论文
V
第 4 章 WX 油田内部控制评价..........20
4.1 WX 油田内部控制评价指标体系建立.......20
4.1.1 指标体系的设计原则..20
4.1.2 WX 油田内部控制评价指标体系建立...........21
4.2 基于模糊综合评价法的内部控制评价.........21
4.2.1 评价方法的选择..........21
4.2.2 模糊综合评价模型的建立..
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