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成品油市场对外开放后,销售企业将面临激烈竞争、体制机制与外部环境不适应等方面的压力.中国石化已确定销售企业改革总体目标,按照“区域化、专业化、扁平化”的原则,实现物流、零售、直销的经营专业化管理.为适应新的经营管理体制,需要对现有的财会核算管理体制及流程重新再造.分析目前成品油销售企业的财务管理体制与现状;按照“财务会计分设、财会人员委派、会计一级核算、财务统一管理”的原则,提出财会体制和核算流程再造的思路.“,”With the opening of product oil market, sales industries will face fierce competition and pressure of system not adapting to outer environment. Sinopect has established the general target of sales industry reform: according to the principle of “localization, specification, flat”, realize specialized business management of material distribution, tail sale direct sale. To adapt new business management system, the existing financial accounting management system and procedure need rebuilding. Analyzed their present financing management system and statue, presented rebuilding of financing system and accounting procedure based on the principle of “accounting separate, accountant appointed, accounting on first level, financing unified management.”