Study Of The Internal Control System Based On The Refinement Of Budget Management

Comprehensive budget management is a kind of development theory of current budget management, refers to the enterprise combines the plan, control, motivation, evaluation and other functions into one in the implementation of budget management process. It is a management process of system budget which requires participating fully, running through the whole process and covering the entire spectrum.Refinement of budget management puts forward further requirements to the comprehensive budget management in the preparation and implementation of level, is the effective combination of the overall budget management and intensive management.But with the development of market economy, enterprises are facing increasingly complex internal environment and growing uncertainties in the production process, so perfect internal control system has become one of the necessary conditions if the enterprise remains successful in the intense competition. construction of internal control system of enterprises has become the important premise to benign operation.At the same time, oil field enterprises in China and abroad listed as one of the Large Firm, in the face of increasingly fierce international competition, so they are facing more and more pressure.To meet the requirements of the high level, high efficiency and sustainable development, in order to catch up with the level of foreign oil field enterprise,"fine management to deepen" and "internal control improvement" go together, committed to the establishment of an effective internal control system. As the important unit of Shengli Oilfield, the traditional design of the internal control system has many deficiencies, there is a lot of considerable room for improvement, therefore we propose "the exploration based on the fine management of the internal control system."This article is based on the budget management and internal control related theory, according to the analysis of the basic survey of the unit, budget management and internal control, this article points out the existing problems, the necessity of building the internal control system construction of the refinement of budget management, and proposed the goal and the principle, of the internal control system construction. focuses on the studies and design of the system framework and budget control, and puts forward some measures in the internal control system.