Liaohe Oilfield Funds Control System Research

Ministry of Finance issued " internal accounting control regulation - monetary fund " file, (Financial accounting [2001] No.41) on 22th, June, 2001, which defines every unit must make its own department or system internal fund control regulations. Liaohe Oil Field drafted our unit control system of the fund, and carried on the helpful try on advanced fund control method, however, affected by the internal and external factors such as management level, financial environment, network environment and so forth, the current operated Liaohe Oilfield's fund controlling hasn't formed its own system, and it still exits great disparity, compared with the complete domestic and international fund controlling systems.The essay predominately describes on four aspects: the summary of fund control system, the current situation and problem analysis of Liaohe Oilfield Company fund control system, the measurement of perfecting Liaohe Oilfield Company fund control system, and evaluation of fund control system. From the capital controlling system theory and through the comparasion with the internal and external fund control system, the author finds the disparity of Liaohe Oilfield fund controlling system. By using modern enterprise fund control theory, the author also analyzes the problems in Liaohe Oilfield fund controlling and puts forward the solution: set up the management system of capital budgeting; perfect enterprise fund plan system of controlling; set up brand-new fund administrative system, strengthen supervision and appraisal of fund controlling. The completion of capital settlement system sets up the last pass for the capital control system. The accounting settlement business shares with economic contract and capital budget information, making capital settlement run through the company's economic activity all the time. The real-time analysis of settlement conditions accomplishes the examination of the implementation of the plan of the fund, making Liaohe Oilfield fund control system form the management system which includes capital budgeting in advance, fund plan trends follow in the thing, and capital settlement examination in real time afterwards.Through discuss, the author forms the concrete and effective method which strengthen enterprise fund control, advise conglomerate set up fund control system as soon as possible, offer a frame and reference for the enterprise internal controlconstruction, and by making fund control as starting point, set up enterprise accounting control standardize the system.