炼化企业内控与风险管理分析.pdfVIP

学兔兔 炼油与化工 68 REFINING AND CHEMICAL INDUSTRY 第26卷 炼化企业内控与风险管理分析 高 悦 鸣 (大庆石化公司法律事务与企管处，黑龙江大庆163714) 摘要：阐述了炼化企业实施内控与风险管理的必要性；对当前炼化企业实施内控与风险管理的现 状进行了分析和评述，并提出了相应的建议。结果表明，炼化企业要建立生产经营全过程的内控与 风险管理体系，通过优化流程，强化企业内部控制与风险控制，才能避免企业的经营风险；同时要建 立健全运行高效的保障机制，全面提升内控与风险管理的执行力。 关键词：炼化企业；内控；风险管理；现状；分析 中图分类号：F272．3 文献标识码：B 文章编号：1671—4962(2015)02-0068-02 Analysis of inner control and risk management of refining and chemical enterprises Gao (Legal Affairs＆Enterprise Management Department of Daqing Petrochemical Company，Daqing 163714，China) Abstract：The necessity for refining and chemical enterprises to implement inner control and risk management is expounded；analysis and review are made to the status quo of these enterprises in implementation of inner control and risk management，and relevant proposal is made．The result showed，the refining and chemical enterprises need to establish inner control and risk management system that covers the whole process of production and management，optimize process and intensify inner control and risk control of enterprise to avoid operation risk；in the same time，they also need to establish and perfect highly efficient safeguard mechanism and comprehensive1y promote the executive force of risk management． Keywords：refining and chemical enterprise；inner control；risk management；status quo；analysis 随着经济全球化的快速发展，炼化企业的市 业管理的热点问题，建立内控与风险管理体系的 场竞争越来越激烈，由于企业所处的内外部环境 重要性和紧迫性也逐步显现出来n 。