现代企业制度下，全面预算管理是提升企业资源优化配置效率的科学方 法，经过长期的理论和实践探讨，全面预算管理已经成为了企业经营管理的 基础。内部控制则是企业在经营管理过程中，为了实现既定的战略总体目标， 对企业的各项生产经营活动实施严格的检查、调整、制约的管理系统，对企 业的经营和管理有着不可代替的价值。全面预算管理与内部控制两种管理方 式，其管理内容侧重虽有所不同，但两者之间有着密不可分的联系。基于全 面预算管理下的内部控制研究，对于探讨增强企业的核心管理竞争力具有重 要的意义，这也是本文研究的主题。 国民经济的发展离不开石油产业，随着石油产业走出去战略的逐步推 进，国内石油公司的经营实力和影响力显著的提升，然而与国外实力雄厚的 国际石油公司相比仍有较大的差距，亟待提升。在此背景下，本文基于全面 预算管理的内部制度为研究视角，结合中石油塔里木油田公司为实践案例， 探讨公司全面预算管理下的内部控制体系优化问题。 基于全面预算管理的内部控制研究，运用文献资料法和实地调研方法， 对中石油塔里木油田公司的全面管理内部控制状况，展开理论和实践探究。 经过调查发现，塔里木油田公司的全面预算管理缺乏科学的理解和指导，内 部控制过程中企业管理意识认知不足，缺乏有效的监督管理机制以及检查评 估环节存在缺陷等问题。在此基础上，针对性的提出解决塔里木油田公司全 面预算管理内部控制制度问题措施，优化基于全面预算管理的公司内部控制 活动，从预算编制、分解、执行、考核各个流程与内部控制的结合，促进公 司的内部控制与全面预算管理形成有机整体的管理系统，通过全面预算管理 预算分解与内控的结合将全面预算进行分析分解，并通过控制要点的方式编 写预算分解总体方案从而达到识别及应对风险，加强动态监控，确保执行到 位的目的同时，提出统一制定总体预算内部控制目标、加强对总体预算的内 部控制实施、完善综合预算内部控制评价体系及创新推广应用信息技术等保新疆大学硕士研究生学位论文 II 障措施，根据目前塔里木油田公司企业财务管理目标进行设定，提出保障措 施提高员工参与公司管理的积极性，有步骤有计划地实现预期的经营管理战 略目标，再利用加强各个部门与各个单位之间的沟通和协调工作，从而充分 发挥各部门的力量，以实现预期的全面化管理目标。更好的保障塔里木油田 公司全面预算管理内部控制体系优化逐步推进，着力增强公司的核心竞争 力。 关键词，全面预算管理；内部控制；流程新疆大学硕士研究生学位论文 III Abstract Under the modern enterprise system, comprehensive budget management is a scientific method to improve the efficiency of optimal allocation of enterprise resources. After long-term theoretical and practical discussion, comprehensive budget management has become the basis of enterprise management. Internal control is a management system that strictly checks, adjusts and restricts the production and operation activities of enterprises in order to achieve the overall strategic objectives in the process of operation and management. It has irreplaceable value for the operation and management of enterprises. Comprehensive budget management and internal control are two management modes. Although their management contents are different, they are closely related. Based on the study of internal control under comprehensive budget management, it is of great significance to explore how to enhance the core management competitiveness of enterprises, which is also the theme of this paper. The development of the national economy can not be separated from the oil industry. With the gradual advancement of the strategy of going out of the oil industry, the operational strength and influence of domestic oil companies have been significantly improved. However, there is still a big gap compared with the international oil companies with strong foreign strength, which needs to be promoted urgently. In this context, based on the internal system of comprehensive budget management as the research perspective, combined with PetroChina Tarim Oilfield Company as a practical case, this paper discusses the optimization of internal control system under the comprehensive budget management of the company. Based on the internal control research of comprehensive budget management, this paper explores the internal control status of comprehensive management of PetroChina Tarim Oilfield Company by using the methods of documentation and field investigation. After investigation, it was found that the新疆大学硕士研究生学位论文 IV overall budget management of Tarim Oilfield Company lacked scientific understanding and guidance, the awareness of senior management is insufficient in the process of internal control, the lack of effective supervision, management mechanism, and inspection and evaluation links. On this basis, targeted measures to solve the internal control system of Tarim Oilfield Company's comprehensive budget management are put forward. The internal control activities of the company based on comprehensive budget management are optimized. From the combination of budgeting, decomposition, execution, assessment processes and internal control, the internal control and comprehensive budget management of the company are promoted to form an organic and integrated management system. The combination of budget decomposition and internal control in surface budget management decomposes the overall budget, and compiles the overall budget decomposition plan by controlling the key points to identify and deal with risks, strengthen dynamic monitoring, ensure the implementation of the objectives in place. At the same time, it puts forward the unified formulation of internal control objectives of the overall budget, strengthen the implementation of internal control over the overall budget, and improve the comprehensive budget. Internal control evaluation system, innovation and application of information technology and other safeguard measures, according to the current Tarim Oilfield Company enterprise financial management objectives set, put forward safeguard measures to improve the enthusiasm of employees to participate in company management, step by step and planned to achieve the expected business management strategic objectives, and then use to strengthen communication and coordination between various departments and units. In order to give full play to the strength of various departments, in order to achieve the desired goal of comprehensive management. Better safeguard Tarim Oilfield Company's overall budget management internal control system optimization step by step, focusing on enhancing the core competitiveness of the company. Keywords: Comprehensive budget management; internal controls; Process新疆大学硕士研究生学位论文 目 录 摘要...................................................................I ABSTRACT...............................................................III 目 录....................................................................V 1 绪论...................................................................1 1.1 研究背景及意义 ......................................................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 1.3 研究内容及方法 ......................................................7 1.3.1 研究内容 ........................................................7 1.3.2 研究方法.........................................................8 1.4 研究的技术路线 ......................................................8 1.5 研究的创新点 ........................................................9 2 全面预算的主要内容、理论及结构 ........................................11 2.1 全面预算相关理论 ...................................................11 2.1.1 全面预算管理基本概念与内涵 .....................................11 2.1.2 全面预算管理基础理论 ...........................................12 2.2 内部控制相关理论 ...................................................14 2.2.1 内部控制的含义 .................................................14 2.2.2 内部控制的意义..................................................15 2.3 全面预算和内部控制的联系 ...........................................17 2.3.1 全面预算是内部控制的基础 .......................................17 2.3.2 通过全面预算落实内部控制管理....................................18 3 塔里木油田全面预算内部控制的现状分析 ..................................19 3.1 塔里木油田基本概况 .................................................19 3.2 塔里木油田全面预算管理的内部控制现状 ...............................20 3.2.1 全面预算内部控制体系的概况 .....................................20 3.2.2 全面预算内部控制体系的构建 .....................................20 3.2.3 全面预算内部控制的组织模式 .....................................21 3.2.4 全面预算管理内部控制的实施 .....................................23 3.3 塔里木油田全面预算管理内部控制的问题 ...............................23 3.3.1 预算编制方法单一................................................23 3.3.2 汇报制度不完善..................................................23 3.3.3 生产与监管割裂 .................................................24 3.3.4 预算考核制度效果不佳 ...........................................24 3.3.5 预算管理全面性不足 .............................................24 3.3.6 部门及员工的认知浅薄 ...........................................24 3.3.7 风险管理建设缺失 ...............................................25新疆大学硕士研究生学位论文 4 塔里木油田基于全面预算管理的内部控制体系优化 ..........................26 4.1 基于全面预算管理的内部控制体系的必要性 .............................26 4.2 基于全面预算管理的内部控制体系的建立目的和原则 .....................27 4.2.1 全面性原则 .....................................................27 4.2.2 一体化原则 .....................................................28 4.2.3 持续性原则 .....................................................28 4.3 基于全面预算管理的内部控制体系的管理优化 ...........................28 4.3.1 加强对预算管理的事前控制 .......................................28 4.3.2 优化预算管理流程................................................29 4.3.3 完善预算管理绩效评估体系 .......................................29 4.4 基于全面预算管理的内部控制系统的框架优化 ...........................29 4.4.1 优化内部控制环境 ...............................................29 4.4.2 协调全面预算管理与内部控制......................................29 4.4.3 健全全面预算业务流程，完善内部控制制度 .........................30 5 基于全面预算管理的企业内部控制活动的优化策略 ..........................31 5.1 预算编制与内控的结合................................................31 5.1.1 全面预算编制 ...................................................31 5.1.2 基于全面预算编制的内控优化 .....................................31 5.2 预算分解与内控的结合................................................33 5.2.1 全面预算分解 ...................................................33 5.2.2 基于全面预算分解的内控优化 .....................................34 5.3 预算执行与内控的结合................................................35 5.3.1 全面预算执行....................................................35 5.3.2 基于全面预算执行的内控优化 .....................................36 5.4 预算考核与内控的结合................................................39 5.4.1 全面预算考核 ...................................................39 5.4.2 基于全面预算考核的内控优化 .....................................40 6 全面预算管理内部控制制度实施过程中的障碍和促进措施.....................42 6.1 全面预算管理实施内部控制系统的障碍 .................................42 6.1.1 总体预算的制定偏离公司发展战略 .................................42 6.1.2 全面预算内部控制与绩效考核之间联系不紧密 .......................43 6.2 基于全面预算管理推进内部控制实施的促进措施 .........................43 6.2.1 在制定总体预算内部控制目标时，统一战略 .........................43 6.2.2 加强对总体预算的内部控制的实施 .................................44 6.2.3 完善综合预算内部控制评价体系 ...................................45 6.2.4 创新推广应用信息技术 ...........................................47 7 结论..................................................................48 7.1 主要结论 ...........................................................48 7.2 有待进一步研究的问题 ...............................................49