Research On Internal Control Improvement Of Fixed Assets In DS Gas Production Plant Of PCOC

Oil prices have been low in recent years.Because the fixed assets of the oil field are of high value,many varieties and large proportion,the huge asset stock makes the oil enterprise have a great risk in the subsequent operation.Therefore,more and more oil companies attach importance to asset lightening.As an effective way to help the modern enterprise management become more sophisticated and professional,internal control plays an important role in the improvement of enterprise management level.China National Petroleum Corporation is the pioneer of domestic enterprises.Its internal control was established and implemented earlier.But in the actual operation of the subordinate units,the management mode is still extensive.The effect of internal control system is not ideal.This paper takes the DS gas production plant of PetroChina Changqing Oilfield Company as the research object.Firstly,the literature at home and abroad related to the importance,existing problems and improving methods of internal control of fixed assets is sorted out and summarized.Secondly,the DS gas production plant,its fixed assets and the internal control status of fixed assets are analyzed.Then,an evaluation system which is consistent with the fixed assets management of DS gas production plant is constructed,including 5 primary indicators and 22 secondary indicators.Based on the questionnaire survey data,this paper uses AHP and fuzzy comprehensive calculation to evaluate the effectiveness of internal control of fixed assets.Subsequently,the results of evaluation and analysis show that the fixed assets control activities of DS gas production plant are "not effective enough".Its fixed assets management has obvious weak links in the operation process of purchase,daily management,inventory and disposal,etc.Finally,aiming at the shortcomings and causes,the paper puts forward suggestions for improving the internal control of fixed assets in DS gas recovery plant,including investment feasibility analysis;information technology facilitates promoting asset management;budget participation in asset process management;incentive mechanism for disposal of idle and scrapped assets;improvement design of fixed assets idle,scrap and disposal process;improvement of the comprehensive benefit evaluation of assets.Through the research of this paper,the improvement of internal control effect of fixed assets in DS gas production plant can be enlightened,and it also provides practical reference for other enterprises in the same industry.