中石化石油工程技术服务有限公司(以下简称石油工程公司)是中石化集团将各非

上市油气田企业中的石油工程业务单位分离出来组建而成,是以一体化为特征的石油

工程公司,并计划于2015年成功上市。根据财政部发布的《企业内部控制基本规范》

要求,石油工程公司必须建立一套编制符合上市公司要求的内控手册,需对多专业、

长产业链的石油工程内控体系进行研究和探讨。

本文首先运用历史研究方法对世界内部控制发展历程和理论体系的演变进行了分

析,研宄中国对内控体系建设的制度依据和政策要求。其次,认真分析石油工程公司

内部控制管理环境及存在问题,对影响石油工程内控体系建设的难点问题进行重点分

析;进而提出了石油工程公司内控体系建设的思路和方法,通过对国内相关行业公司

内控体系的分析比较,得出石油工程公司建立内控体系的原则和方向。第三,重点介

绍了内控体系业务流程的设计内容,在充分研究石油工程公司组织机构、各专业业务

管理流程、行业特点基础上,对业务流程的矩阵管理、权限设定等方面进行详细阐

述。第四,根据现代内控理论发展,论述了以风险为导向的内控体系下的风险管理及

应对策略。第五,从内控管理信息系统上线管理和内控测试与检查评价两方面,对石

油工程公司内控体系的推广实施进行介绍。最后,根据研宄和数据分析,得出石油工

程公司建立的一体化、分层分类管理特色的内控体系适应本公司的管理需求,并取得

较好效果,对下一步内控体系的运行提出两点建议。

通过研究,对如何建立适应石油工程类大型跨国公司建立内控体系提供了规范模

式,为提高石油工程公司内控管理水平做出有益的探索。

关键词石油工程;内控体系建设;内控架构;一体化管理

I

Abstract

Sinopec Group dispersed in non-listed companies in various fields of petroleum

engineering companies to form a new company, called Sinopec Oilfield Service Corporation.

Sinopec Group plans to successfully list the new company in 2015. According to the ministry

of finance issued enterprise internal control basic standard requirement, Sinopec Oilfield

Service Corporation must establish a set of petroleum engineering company, prepare to meet

the requirements of the listed company internal control manual for more professional, long

industrial chain oil project internal control system is studied and discussed.

Firstly, the author uses historical research methods course to analysis the evolution of the

internal control systems of the world development, also studies China's system of internal

control system and policy requirements, based on a carefixl analysis of petroleum engineering

company's internal organization, the professional business management processes,industry

features. Secondly, the author analyzed the internal control management environment in

petroleum engineering company, and the author focuses on the difficult issues of inner-

controlling system in petroleum engineering company. Thirdly, the author analyzed process

design of inner-controlling system. In the fiill study of petroleum engineering company's

organization, professional business management processes,industry characteristics,the author

analyzed matrix of business process management,permission settings, etc.Fourthly, according

to the modern theory of the development of internal control, the author discusses risk

management and the risk-oriented coping strategies under the system of internal control. Fifthly,

the author introduced the implementation of inner-controlling system from both line

management and evaluation of internal control testing & inspection. Finally, based on research

and data analysis, the author reached the conclusion: that is integration and hierarchical inner-

controlling system shall be suitable for Sinopec Oilfield Service Corporation. Moreover,the

author puts forward two suggestions on the operation of the internal control system of the next

step. Through the research, the author provides a normative model on how to help the large

Multi-National petroleum engineering corporation to establish an inner-controlling system.

The author makes a usefol exploration to improve the internal management of Sinopec

Oilfield Service Corporation.

Keywords Petroleum Engineering; Internal Control; Internal Control Framework;

Integrated Management