Oil T-refined Oil Branch Of Gas Stations, Internal Control

The internal control system, the summary is as market enterprises in meeting the requirements and interests of the owner of the enterprise's own interests in the development of a behavioral pattern, a mechanism, an inner acceptance of surveillance and cause and ensure enterprise system and the code of conduct. Broadly speaking, a company's internal control is an enterprise internal management and control system, including in order to guarantee the normal operation of the enterprise had taken a series of necessary management measures. Therefore, the internal control through an enterprise management activities in all its aspects, as long as there is economic activities and management, you need to have appropriate internal control. This article in clear internal control is omni-directional control on the basis of the concept, production and operation of the gas station all aspects of risk into the internal control system, with a focus on gas station currency, customer management and Payables and inventory of oil products to various internal control points on the economic impact of peace, and try to control a number of key indicators for design and analysis of its application, find the existing internal control gas station the gaps and deficiencies, and then add and refine the existing internal control measures, to achieve the purpose of preventing financial risk; according to the gas station internal controlimplementation process and results of the analysis, the effectiveness of the control measures, the suitability for validation, suggest improvements to ensure that internal control objectives. This is a guarantee that gas station production operations run efficiently, protect the safety and integrity of the gas station resources, ensure the correctness of the financial accounting information, reliability, consistency, improve economic efficiency, promote the implementation of the established management policy and ultimately build a better early warning and control enterprise can be internal risk model of internal control and perfect T company belongs to a gas station's existing internal control system has important theoretical significance.This paper will use the case study approach to the internal control system of gas stations. This paper innovation that will manage the details of the gas stations as the most important internal control. In our internal control relevant to the filling station in the study of internal control less mention, even if the individual has been mentioned, nor will the specific details of the service station management problems as a result of internal control determines the influence of important factors to consider. But the devil is in the "details", for details of the service station management problem is the internal control system of gas stations are all about. This thesis to T oil branch of internal control management case for background, combined with the Chinese and foreign literature theory about internal controls, internal control system of gas station status analysis and on existing internal control system improvement suggestions, fixes T company internal control problems itself, but also for our other oil companies to raise gas station risk prevention capabilities, improved management mechanisms provide reference service stations, and to meet the Ministry of finance, the latest enterprise internal control supporting guidelines for bedding.