Study On Internal Control Optimization For Safety Production At Gas Station Of Petroleum Company A

Amidst the fast economic development recently,our country witnessed ever improvement of infrastructure and enlargement of car ownership,which provide great momentum for the vitalization of gas stations.On February 3 2017,the state council issued the 13 th Five-Year Plan on the Development of Modern Comprehensive Transport System,which proposed that China should build "ten vertical and ten horizontal" comprehensive transport corridors that runs from east to west,from north to south,and link up inner places with periphery areas.In addition,33.52 million new motor vehicles were registered with the ministry of public security's traffic management department in 2017 according to statistics,marking a record high.With the rapid development of transportation infrastructure and vehicle ownership,the total number of gas stations in China has reached nearly 100,000 in recent years.Facing such a huge market,the demand for gas stations in China will continue to keep rising.While the gas station industry has great potential for development,we should not ignore the high-risks and the flammable and explosive character of the industry.Once a safety accident occurs,it can be easily translated into major property losses and casualties,and may even provoke public panic,which is negative to social and public security.How to solve the safety production problem of gas station industry is a big problem facing all gas station enterprises.On December 28 2013,the Ministry of Finance released an Operational Guidance on Internal Control of the Petroleum and Petrochemical Industry,which demands that the construction and optimization of the internal control system for the gas industry should fulfill social responsibilities and,in particular,improve safe production of enterprises.Safe and stable operation is the premise for steady growth and benefit of the industry,and is directly related to long-term development of enterprises,hence it is a general trend to optimize and improve internal control of gas stations,and give a full play to the role of internal control in safe production,so as to ensure sustainable development of enterprises.Based on the understanding of oil product circulations in gas stations of Company A,and combined with the author's working experience in Company A on internal control,we took the company's perspective,and discussed the internal control of safe production in its subordinate gas stations,ranging from oil shipping before arrival,oil receiving,unloading,storage and refueling within the stations,to oil sealing and sample reserving after departure and emergency management.We found that internal control problems faced by gas stations in the company are mainly as follows: Examinations and verifications on the fleet carriers' qualification are not strict enough;implementation of safety distribution mechanism for oil products is not in place;oil receiving and unloading staff is lack in number;safety unloading process is not standardized;cleaning process of storage tanks is not perfect;mal-operations of refuellers occur frequently;oil sealing and sample reserving operations are not standardized;the complaint handling process of oil quality and safety is not perfect;and implementation of night-shift emergency measures is not in place.We also provided reasonable optimization suggestions for the abovementioned problems,focusing on three steps within oil circulation and on emergency management,including select and optimize fleet carriers,optimize oil distribution,improve internal control of oil receiving,strengthen supervision and assessment on oil unloading at the stations,as well as standardize tank cleaning process,improve refuellers' safe operations,and promote personnel training on oil sealing and sample reserving.What's more,we should complete follow-up process for complaint handling on quality and safety issues,and improve the segmental inspection process during night-shifts.From the perspective of internal control,we analyzed problems related to safe production in gas stations and put forward suggestions aimed to enhance internal control of safe production in gas stations,so as to improve their ability to fulfill social responsibilities and achieve sustainable development.