随着我国石油企业现代企业制度的不断完善以及信息技术的发展,会计工作在石油企业管理中发挥着愈来愈重要的作用,同时也对石油企业内部会计控制制度提出了更好的要求。本文在对石油企业内部会计控制基础理论研究基础上,针对目前石油企业内部会计控制存在的问题提出了相应的对策建议,以期对石油企业健全内部会计控制制度、提高自身管理水平提供一定的参考。 With the continuous improvement of the modern enterprise system and the development of information technology in China’s petroleum enterprises, accounting work plays an increasingly important role in the management of petroleum enterprises. At the same time, the internal accounting control system of petroleum enterprises is put forward better requirements. Based on the research of the basic theory of internal accounting control in petroleum enterprises, this paper puts forward corresponding countermeasures and suggestions for the problems existing in the internal accounting control of petroleum enterprises in the hope of providing some references for petroleum enterprises to perfect internal accounting control system and improve their own management level.