| With the rapid development of global economy， more risks ofenterprise management and more challenges to the authenticity ofaccounting information are appeared. It is necessary to establish an internalcontrol system which is an effective internal self-regulation mechanism. Ourgovernment and the supervision departments of listed companies focus moreattention on enterprise internal control in recent years. Strengtheningenterprise’s internal control that is a reliable guarantee of sustained, steadyand healthy development of enterprise’s economic and financial situation,and that is a basic work to further improve the quality of enterprisemanagement and the financial situation. While, enterprise internal control isalso a necessary method which could create a standard corporate governancestructure, well-establish the modern enterprise system, and improve themanagement level.The thesis expounds the definition of internal control in COSOframework and the development of internal control theory. It organizes theachievements which were made by the PetroChina Company during theprocess of establishing the internal control system, and it summarizes thefeatures of internal control of PetroChina that includes two highlights:comprehensive enterprises risk management and overseas risk prevention. In addition, the thesis introduces the problems and deficiencies about theinternal control system of PetroChina in the process of implementation andmakes the appropriate and targeted solutions.The thesis which summarizes and analysis the advanced experience ofinternal control system in China large state-owned enterprise (PetroChina)provides a reference to other enterprises and plays a bit role to thepromotion and development of internal control system in China. |
