| With the development of new energy and new technology,China's oil product consumption market is increasingly competitive,fuel card,an electronic currency,has become one of the new competitive means,it has made some achievements in improving customer stickiness and management level.The fuel card not only brings two-way convenience to enterprises and customers,but also brings greater risks,in recent years,there have been several cases with large amount and bad influence on corporate image,therefore,it is very important to strengthen the risk analysis of the fuel card to ensure the capital safety,internal control and healthy development of the fuel card business.In the above context,this paper chooses fuel card of Sinopec Sales Company as the research object,guided by the management framework of the guidelines for comprehensive risk management of central enterprises,starting from the internal control manual of Sinopec Sales Company,this paper analyzes the risks in the actual operation of the fuel card from five aspects: internal environment,risk assessment,control activities,information communication and internal supervision,it is found that there are many problems in the fuel card business of Sinopec Sales Company,such as frequent changes in development strategy,insufficient risk identification,lagging risk disposal,inadequate implementation of control measures,loopholes in information system,and insufficient regulatory capacity.Combined with the analysis of the problems,we can improve the staff training and education,improve the internal control test system,timely control the risks from the source,strictly control the implementation and specification of activity measures,strengthen the implementation,improve the information system,and improve the supervision system.Through the research of this paper,we hope to provide inspiration for the development of fuel card in Sinopec Sales Company and even in oil product sales enterprises. |
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