一、前言由国内石油系统推行的内控标准(内控制度或内控体系)是企业各级管理人员和有关部门的工作人员,在处理生产经营业务活动中相互联系、相互监督的管理体系,是保证企业正常经营、防范风险所采取的管理措施,内容涵盖了采购、成本、费用、销售、资 I. INTRODUCTION The internal control standards (internal control system or internal control system) promoted by the domestic petroleum system are the management systems of the managers and departments of the enterprises at all levels and the management systems that are interrelated and mutually supervised in handling the business activities of the production and operation, Normal management, prevention measures taken to prevent risks, covering the procurement, cost, cost, sales, capital