【中文摘要】 按照中国石油天然气集团公司的部署,辽河油田物资公司将在上级内控主管部门的指导下,在辽河油田上市单位原有实践的基础上,实施并完成本单位的内控体系建设任务。辽河油田上市单位为了适应上市地的监管要求,已经建立起成型的内部控制框架。物资公司虽然实质上已经建立了采购管理的内部控制措施,但是还没有形成比较完整规范的内部控制体系和文化。由于上市单位的内控框架将作为物资公司内部控制体系建设的基础,对其框架进行评析,并判断其对物资公司的适用性是首要的工作。在此基础上,一方面可以明确物资公司现有内部控制措施的合理性,另一方面也可以明确物资公司采购流程内控建设的基本方向。企业的内部控制体系建设过程包括制度设计、全面执行、监控核查、反馈整改四个连续循环的阶段。本文仅在制度设计层面,考察上市单位采购流程内部控制的业务符合性、描述准确性和需求满足性。本文以《内部控制—整体框架》五要素为结构,以采购流程为中心,分析评价了辽河油田上市单位的内控制度建设。内容包括:简介辽河油田上市单位内部控制环境制度建设情况及要求,厘清物资公司相关制度建设情况,并对控制环境建设提出构想;评析辽河油田上市单位采购流程各子流程风险评估情况...更多,判断其对物资公司采购流程内控建设的适用性,并提出改进建议;评析辽河油田上市单位采购流程各子流程控制活动设置情况,判断物资公司现有采购活动相关措施是否满足其相关要求,并提出改进意见;评析上市单位信息与沟通及监控方面的制度建设情况,并提出改进构想;提出使内部控制制度建设顺利进行的保障措施。 

【英文摘要】 In accordance with the deployment of China National Petroleum Corporation and under the guidance of the upper level internal control department, Liaohe Oilfield Materials Company will implement and complete the task of establishing internal control system based on the practice of the listed companies of Liaohe oilfield.Although the material company has actually established the internal control measures of purchase management, a relatively complete and standardized internal control system and culture have not yet been formed. Because the internal control framework of listed companies will be taken as the basis for the materials company, to evaluate the framework and determine the applicability to materials company is the primary work. On this basis, on one hand, the rationality of the current internal control measures in the materials company can be confirmed, on the other hand, the basic direction of the purchase flow internal control in materials company can also be clear.The enterpri...se's internal control system construction flow includes four continuous phrases, namely, system design, full implementation, monitoring and verification as well as feedback and correction. This paper only studies the business compliance, description accuracy and needs satisfaction of the purchase flow internal control in the listed companies at the system design level. The paper takes the five elements of Internal Control-Integrated Framework as the structure; centered by the purchase flow, analyses and evaluates the internal control system establishment of the listed companies of Liaohe oilfield. The content includes: briefly introduces the conditions and requirements towards the internal control system of the listed companies in Liaohe oilfield and put forward visions on control environment building; analyze each sub-flow risk assessment of the listed companies in Liaohe oilfield, determine the applicability of the internal purchase flow building in materials company and propose suggestions for improvement; analyze the activity arrangement of each purchase sub-flow in the listed companies of Liaohe oilfield, determine whether the current purchase measures of the materials company can satisfy the relevant requirements and put forward suggestions for further improvement; analysis the system building in terms of listed company information and supervision, propose the ideas for the smooth building of internal control system. 

【中文关键词】 内部控制; 采购管理; 分析评价; 辽河油田物资公司
【英文关键词】 Internal ControI; Procurement; Analysis and Evaluation; Liaohe Oilfield Materials Company