Research On Internal Control Of Gas Station Transformation Business Of SC Company

The refined oil retail industry is facing the severe impact of internal and external factors such as increasingly strict environmental policy requirements,rapid development of new energy vehicles and gradually intelligent transaction scenes of gas stations.In order to cope with this challenge,refined oil retailers have begun to transform gas stations.However,the transformation of gas stations often has the characteristics of large investment amount,long return cycle,multiple transformation types and high difficulty in control.In this context,refined oil retail enterprises have realized that they must strengthen the construction of internal control,and make full use of the role of internal control in protecting asset security,making its operations more efficient,and enhancing corporate competitiveness.There is no better way can we effectively cope with all kinds of risks in the transformation process of gas stations,so as to ensure the healthy operation of enterprises.SC company,the research object of thesis,is promoting the transformation of gas stations.By 2020,it has 238 gas stations.After a brief introduction of SC Company and its gas station transformation,Taking the five elements of internal control as the framework,thesis describes the current situation of internal control in the reconstruction of gas stations in SC company,and studies the existing problems.These problems include:in terms of control environment,lack of overall planning organization for gas station transformation,insufficient human resources of Engineering Department and incomplete performance evaluation indicators;In terms of risk assessment,a comprehensive risk assessment has not been carried out;In terms of control activities,the basis of project approval is not sufficient,the original equipment and materials of the gas station are not properly kept,the effective review mechanism of project change is not established,and the project acceptance is only a formality.In the aspect of information communication,the communication mechanism within the organization is inefficient,and the engineering management information system is backward.As well as in internal supervision,the audit department is lack of independence.In view of the internal control problems existing in SC company's gas station transformation,based on the actual business situation of SC Company's gas station transformation in each stage,Thesis puts forward targeted improvement plans,such as determining the overall planning organization for gas station transformation in terms of control environment,and enriching the human resources of the engineering department.It is hoped that thesis can provide improvement ideas for the internal control construction of other companies in the oil retail industry in the transformation of gas stations.