Petroleum Oil Sales Financial Centralized Unified Accounting Business Process Reengineering Study

According to modern enterprise system and the enterprise internal control theory, and based on extensive practical investigation and research, this thesis firstly analyzed product sale managements, financial affairs management, basic condition of organization construction and the existing problems, facing situation. Furthermore it demonstrated that it is imperative that the end product oil sale corporation of CNPC carries out the concentrated and unified business accountings of financial affairs and it brought forward the design of the reforger of varies business flows under the concentrated and unified accounting model of financial affairs. On this foundation, it analyzed the problems such as processing program of supply of final product oil, financial flow of sale commodity, processing program of sale fund final accounts, the recognition of the key of internal control, etc. Finally, some problems, which is worth paying attention to, have been carried on analysis and discussion, such as the control relation of the final product oil sale corp. and distributive corp. of regions and provinces, the balanced equivalent of centralization of state power and division of power (empowering), etc. during the course of putting into effect the system of concentrated and unified business accounting of financial affairs.The research of the problem that Business flow is reformed of concentrated and unified accounting of financial affairs about sale of final product oil of China petroleum have great meaning, which is help for unification of the resource distribution, raise of efficiency of the use of resources, unification of the use of fund, strict carrying of revenues and expenditures, effective reduction of the cost, unifying the creditor rights, fully guarantee of investment person's interest, unifying the tax, reasonably avoiding the tax, and reducing the tax, etc.It could be expected that by way of this studying, existing thought of management and method of final product oil sale and competition mechanism in market be led to sale cost management of end product oil Sale Corporation of CNPC, promoting to the change from "extensive management" to "intensive management". The thesis will provide the profitable reference to raise the economic performance of the China petroleum share limited company.