摘 要
隨著我國加入WTO及市場經(jīng)濟體制的逐步建立，建立和完善企業(yè)的財務內(nèi)部控制制度，加強企業(yè)的內(nèi)部管理已經(jīng)變得越來越重要,然而石油企業(yè)的外部經(jīng)營環(huán)境和內(nèi)部組織機構都發(fā)生了重大變化，在計劃經(jīng)濟體制下形成的油田內(nèi)部控制制度已經(jīng)不再適應當前以企業(yè)效益最大為目標的企業(yè)發(fā)展的要求，在一定程度上甚至限制了油田公司的進一步發(fā)展。在這種情況下，為滿足油田公司高水平、高效益、可持續(xù)發(fā)展的要求，使xx油田公司的管理水平盡快趕上國外石油公司的水平，建立起適應油公司發(fā)展模式的內(nèi)部控制制度框架具有重大的現(xiàn)實意義。
本文首先以財務內(nèi)部控制的理論為基礎，提出xx油田公司存在的財務內(nèi)部控制問題，并結合相關理論提出了解決財務內(nèi)部控制問題的措施。

【關鍵詞】 財務內(nèi)部控制 財務監(jiān)督 預算管理

Abstract
With China’s entry into WTO and her establishment of market economy system，to set up and better enterprises’ financial internal control system and to strengthen enterprises’ internal management becomes more and more important. However，great changes have taken p1ace in oil companies’ outer operation environment and inter organization structure. The internal control system formed under the planed economy could no more satisfy the demand of the enterprises’ development，which aimed at the maximum of the profit. To some degree，it even restricts oil companies’ further progress. Thus it ‘s of great practica1 significance to build a new internal control frame to suit the developing mode of the oil company，to meet the demand of high level，high profit，sustainab1e deve1opment，and to enable Daqing oil Field(DOFLC for short) to catch up with foreign company on management level as quickly as possib1e.
Firstly, the paper base on the theory of financial internal control system, then present the relevant problems of DOFLC, and lastly come up with the solutions of resolving the problems of financial internal control system according the relevant theory.

Key words financial internal controls financial supervision
budget management