中国石油山东销售公司内部审计和风险管理.pdf

AIBSIR^CB Post-WTO transition paiod’S arrival has aggravated the competition between our countrys peUol鲫n retail business and ovglseas petroleum Sale Companies．petroleum sale companie8 must improve their competition and lift the ability ofkeeping away risk as want to be in an invincible position in fierce market competition．But our country)s petrolenrn Sale Companies have been in the pattern ofmarket monopolization for a long time,and its risk consciousness is relatively weak,its control measure is relatively conservative,which can not make full use of the internal audit department carrying out risk keepingaway and contr01．This will gravely restrict the ability ofrisk keeping away ofpetroleurn Sale Companies，and be harmful for promoting their competition ability in gradIlany fierce market competition． According to the Wain of thought”thcory study-current situation analysis·suggests and advice”，the paper first cognizes and studies the relevance theory of the internal audit and the risk administration；and then analyze the current situation ofthe Shandong sale companies’intemal audit and risk administration Oll the basis of introducing the Shandong sale companys main situation,and analyzes its problem in depth；at last put forward the suggestion and advices of reinforcing the internal audit and the risk administration on the basis ofstudying the theory and analyzing the current situation． The system of internal audit participating in risk administration has an effect on controlling the enterprise’s risk．improving enterprise’s operating level and economic benefits，and it creates the advantageous condition for Shandong Sale Company participating in international competition． KEYWORDS：thepetroleum sale company；internal audit；risk administration 致谢 借此论文完成之际，特别感谢王红梅副教授老师在课程学习及论文报告的选 题、研究、整理过程中的教导。无论是在学习上还是在写作方向的发展上，王红 梅老师所给予我的无私指导是我终身难忘。 另外，还要感谢在我这段写作论文的过程中，关心和支持过我的所有同学和 朋友们。 I引言 1．1本文的研究背景和意义 伴随着“WTO后过渡期”的到来，我国的油品零售业已进入全面开放的阶段。 这意味着我国石油销售市场失去了以往国家通过市场准入限制而实施的行业政策 保护，国内公司不得不