China's Oil Companies, Internal Accounting Control System Design

The emergence of Internal accounting control is the result of the double-quick development of our world and it is the important measure of modern administration. To strengthen accounting supervision and Internal accounting control are the important measure of solving accountant order confusion, accounting Information distortion and maintenance of owners' rights and interests. And it is necessary trend of societal progress and economical development. Internal accounting control's foundation and consummate is the key of enterprise success or defeat. The paper firstly discusses the present research situation of Internal accounting control in foreign countries, analyzes Internal accounting control In our country, In the next place, On the base of the praxis of internal accounting control of petroleum enterprise in our country , the paper analyzes the main reason of its out of control. In allusion to the situation of petroleum enterprise and the request of internal accounting control, the paper puts forward the basic thought about constructing the petroleum enterprise Internal accounting control, It could be expected that by way of this studying, according to changing the situation of Internal accounting control and existing thought or method of management, promoting to the change from "extensive management" to "intensive management", raising the economic performance of the China petroleum share, this paper will provide the profitable reference.