基于风险论的国有石油销售企业内控问题研究  

Research on the Internal Control Problems of State-Owned Petroleum Sales Enterprises Based on Risk Theory

作　　者：刘继国 LIU Ji-guo(Xi'an Shiyou University,Xi'an 130061,China)

机构地区：[1]西安石油学院,西安130061

出　　处：《中小企业管理与科技》2021年第3期118-119,共2页Management & Technology of SME

摘　　要：社会经济发展水平的提高,使国有石油销售企业对社会发展的影响力不断扩大,国有石油销售企业在工作开展过程中存在许多风险因素,如竞争风险、安全风险、投资风险、法律风险、社会责任风险等,严重影响了石油销售企业的健康发展。想要让石油销售企业在激烈的市场竞争环境下占有一席之地,就需要了解石油销售企业的内控问题,从风险角度完善内控流程,制定风险管控措施,实现规范化内部管理。论文主要基于风险论,对国有石油销售企业内控问题进行了深入研究。The increase in the level of social and economic development has led to the expansion of the influence of state-owned petroleum sales enterprises on social development.There are many risk factors for state-owned petroleum sales enterprises existing in the process of carrying out their work,such as competition risk,safety risk,investment risk,legal risk and social responsibility risk,which seriously affect the healthy development of petroleum sales enterprises.In order to make petroleum sales enterprises occupy a place in the fierce market competition environment,we need to understand the internal control problems of petroleum sales enterprises,improve the internal control process from the perspective of risk,formulate risk control measures,and realize standardized internal management.Based on the risk theory,this paper mainly makes an in-depth study on the internal control problems of state-owned petroleum sales enterprises.

关 键 词：风险论 国有石油销售企业 内控问题 

分 类 号：F276.1[经济管理—企业管理]