Study On Countermeasures Of Perfecting Financial Centralized Accounting In S Oil Extraction Plant's Canteen

Running well canteen is one important and critical approach to satisfy grassroots employees' dietary requirement. For DQ Oilfield company, running well canteen is also the basic welfare for workers and staffs. For daily management of canteen, Financial Accounting Management is an important part. Financial centralized accounting is one important trend of oil factory's financial management. Its application also becomes wider and wider. For improving the financial management level, oil factory should strengthen the implementation of financial centralized accounting management. Financial centralized accounting management can effectively control internal corruption risk, perfect cost management system and provide scientific data for oil factory's canteen management.Under the current accounting management background, there are lots of issues in canteen's account management field. These issues restrict the implementation and application of financial centralized accounting management in oil factory, which also limits the economic benefit of oil factory. Under this background, this thesis defines financial centralized accounting management used by S oil factory's canteen as the research object. Through analyzing the existing problems, reading its effect and finding the effective countermeasures to help DQ Oilfield Company improve its financial management,especially in the canteen aspect.Basing on the basic theories of financial centralized accounting management, this paper analyzes the current status of S oil factory's canteen accounting management from six aspects:accounting system, application of accounting subjects, money management, purchasing inventory, key position management and late meal fee. With reviewing the current status, this paper makes a summary about the main issues existing in t he current accounting management process of S oil factory's canteen. These issues can be summarized as following items: non-standard purchasing management or inventory management, inaccuracies accounting subjects in the account management process of canteen, imperfect supervision mechanism toward financial centralized accounting management's application, low professional quality of canteen accounts staff, low information technology level in canteen account management process, slow progress etc. Toward the above issues, countermeasures are give out. Strengthen purchasing and inventory management power, standardization financial centralized accounting management of canteen, perfect the accounting subjects,building and improving the supervision system, training staffs and improving information technology infrastructure level, speed up policies and systems' building etc. From the theory aspect, the significance of this paper can be contributed as rich financial centralized accounting research in oilfield company; from the practice aspect, this paper provides reference for other oil factories to perfect their canteen account management through utilizing financial centralized accounting. It is good experience in this field.