A Study On The Internal Control System Of Petrochina YB Marketing Company

Making a general survey of inner-enterprise,financial management is of crucial importance in enterprise management,and internal control is the core part of financial management as well as the central link of daily management and operation of enterprises.Internal control can supervise and control problems encountered in the process of management and operation and effectively guard against risks in the development of enterprises.At present,China's enterprises are undergoing the reform of old systems to new,through the establishment and improvement of the internal control system,enterprise behaviors can be effectively managed,so that normal and rational operation can be achieved.As is well-known,Petro China is a large-scale international enterprise.The enterprise objective of Petro China is to build itself into a world-class amalgamated international energy company in2020,however,in order to gain a space in the increasingly fierce international competition,the establishment and improvement of the internal control system has become the only way that must be selected,and only when possible risks facing all aspects of the enterprise management are taken into full consideration,will enterprises be guaranteed normal and sustainable development.In this paper,the YB Sales Company of Petro China is taken as a case to analyze the operating status of and the problems facing the internal control system and to find solutions to the problems and put forward countermeasure.The research showed that,the existing enterprise internal control system still has some vulnerabilities,which may cause damage to the enterprise economy,therefore,enterprises should not only establish an internal control system suitable for their self-development,but also carry out continuous improvement on the system.Through the study in this paper,improvement is expected to be made in macroscopic and microcosmic levels.On the one hand,the internal control system can promote economic development and social progress as well as enhance the competitiveness of enterprises in international competition in the macroscopic level;on the other hand,the system can promote the sustainable and steady development of enterprise economy in the microcosmic level.