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作为石油行业的终端,加油站具有点多、面广、线长、日均现金流量巨大等特点,由此而容易产生内部财务管理失控和外部盗抢资金的风险。近些年来,以中石油为代表的石油销售企业采取了一系列管理措施,提高了经营能力,强化了财务管理。但经济业务数据不实、相关人员素质差异化等问题依然存在,有必要创新财务监督流程,以加强加油站财务管理。
As a terminal in the oil industry, gas stations have the characteristics of more points, broader coverage, longer lines and huge average daily cash flow. As a result, the risks of out-of-control of internal financial management and external robbery of funds are likely to arise. In recent years, petroleum sales enterprises represented by PetroChina have adopted a series of management measures to improve their management capabilities and strengthen their financial management. However, the economic business data are not real and the quality of related personnel is still different. There is a need to innovate the financial supervision process so as to strengthen the financial management of gas stations.