As the terminal of stone industry, gas station has the characteristics of many points, wide area, long line and huge daily cash flow. The following methods are carefully recommended by me, hoping to help you.

On perfecting financial supervision and management of gas stations

As the terminal of stone industry, gas station has the characteristics of many points, wide area, long line and huge daily average cash flow, which easily leads to the risk that internal financial management is out of control and external funds are stolen. In recent years, the oil sales enterprises represented by PetroChina have taken a series of management measures to improve their operational capacity and strengthen their financial management. However, there are still problems such as false economic and business information and uneven quality of relevant personnel. To strengthen the financial management of gas stations, we need to innovate the financial supervision process.

Keywords: gas station financial management advice

2/KLOC-0 Since the beginning of the century, the international refined oil market has become more and more open, and the competition in the retail market has become fierce. China Petroleum and China Petrochemical have fully realized the decisive strategic significance of the retail oil market, and in recent years, they have carried out large-scale gas station network development to meet the challenges from a wider market. However, in order to compete with international oil companies with abundant funds and advanced management concepts and technologies in the retail market, it is not enough to have a large number of gas stations, but also to have certain soft power. The so-called "soft power" refers to the advanced management ability and profitability of gas stations. In order to optimize the operation and management of gas stations and achieve the expected profit target, China Petroleum Marketing Company has carried out a series of reforms and innovations in financial management. With the financial system reform of comprehensive budget management, centralized accounting and consolidated tax payment, it has injected new vitality into the financial management of enterprises and greatly enhanced their competitiveness. However, under the new financial management framework, new problems have also emerged. Centralized accounting makes internal accounting supervision more important and more difficult in preventing financial risks of gas stations. Therefore, how to adapt to the development situation, take effective measures to strengthen the financial risk control and audit of gas stations, meet the actual needs of enterprise operation and development, and effectively solve various problems of large management scope and easy distortion of information under the new model is an inevitable requirement to improve the internal accounting supervision model.

First, the status quo and problems of financial inspection of domestic gas stations

For a long time, internal accounting supervision has been the weak link of domestic enterprises. In order to prevent small delays, China Petroleum has continuously improved its internal supervision mechanism and carried out a lot of internal supervision work since the implementation of internal control management. The basic work has been significantly improved, the irregular vouchers, bills and business processing have been greatly reduced, and the accounting process and business processing standards have been highly unified. However, in the financial inspection of gas stations, due to the merger or reduction of financial personnel in gas stations, management has moved up, business processing has been concentrated in the company headquarters, and accounting personnel have been far away from gas stations, so they can't know the actual situation of gas stations in time, and their "understanding" of economic events in gas stations has been greatly reduced compared with before. Therefore, the supervision of the authenticity of economic business and capital assets of gas stations has been restricted to some extent. As far as the current management situation is concerned, the measures taken still have certain limitations and room for optimization. First, pay more attention to system construction than implementation. The sales company has established a relatively perfect internal audit management system, but in the specific implementation, the role of the system is often weakened. When it is beneficial to itself, the gas station will strictly implement it, and when it is unfavorable, it will be flexible or avoided. Second, the financial inspectors are not fixed, their professional quality level is uneven, their understanding ability is different, and their qualitative angles are different, which leads to consistent inspection requirements, inconsistent inspection results and unsatisfactory work quality; Third, gas stations continue to lay off employees, and the implementation of internal control system lacks constraints. There are often gas stations that require more than two people to execute the process, which is actually 1 person; Fourth, in accounting supervision, after the gas station has no full-time financial personnel, the quality of other related business personnel is uneven, which affects the work efficiency and timely and accurate collection of gas station data, and it is often difficult to find wrong information in time after reporting.

Second, improve the financial supervision of gas stations.

* * * A * * * system construction and guarantee

Under the new financial management mode, it is the most feasible way to effectively solve various problems in the operation of gas stations, strengthen accounting supervision and establish an effective financial internal audit system. A complete and relatively independent financial internal audit system can effectively solve the dilemma that financial personnel are far away from the business scene and accounting functions and supervision functions cannot be balanced. Through the professional team and operation system, full-time auditors can perform the supervision and control functions of the original financial personnel well. In terms of specific measures, we should follow the following steps: first, carry out comprehensive and strict system construction as the premise for enterprises to ensure normal production and operation and control risks; The second is to establish and improve the internal audit organization system. Form an audit supervision mechanism that integrates organizational leadership, technical monitoring, auditing, supervision and punishment; The third is to establish a financial audit talent guarantee mechanism. In order to realize real and comprehensive centralized inspection, strengthen the management and control of gas stations, ensure remote and seamless monitoring of gas station inspection process, further standardize on-site management, enrich, adjust and optimize financial management functions and accounting responsibilities, set up full-time audit inspection teams and accounting teams, and inspect gas stations at any time through the system; The fourth is to establish and improve the modern internal audit mechanism. The internal audit work in the era of electronic information must rely on computers to supervise and provide early warning for internal audit. On the basis of off-site quantitative and qualitative analysis, carry out on-site inspection with emphasis and pertinence to improve work quality and efficiency; The fifth is to carry out risk assessment. As a means of internal management, internal audit institutions fully mobilize the enthusiasm of people at all levels within the company, discuss the risks and problems faced by the company, and put forward practical solutions; Sixth, improve the assessment mechanism and enhance the sense of responsibility of inspectors. In order to improve the quality of inspectors' work and enhance their sense of responsibility, according to the work situation of inspectors at all levels, the inspection system for inspectors at all levels is formulated and constantly improved, in which the financial inspection of gas stations is carried out by financial inspectors, who are assessed according to their post responsibilities. The assessment results are reported to the personnel department regularly, and rewards and punishments are given in time to arouse their work enthusiasm and enhance their sense of responsibility.

* * * II * * Strengthen audit management through data and information system integration.

At present, there are 2 1 general and professional information systems put into use by sales companies, and most of them have been integrated. We can make full use of online information system to check gas stations: financial management information system, fund management system, IC card management information system, gas station management information system, ERP management system, asset management information system and video monitoring system. Specific applications: First, the financial management information system is used to generate the operation table of gas stations and establish the comprehensive benefit evaluation system of gas stations. Through the analysis and management of information and business data, financial personnel can use benchmarking tools to check the changes of indicators, analyze business differences, track special matters, put an end to the unbalanced changes of business indicators and ensure the smooth realization of profit targets. Second, using the fund management system, the IC card management information system collects the fund data of gas stations and recharge points every day and automatically uploads them to the financial management information system to reduce the accounting workload. The financial staff will shift their focus to the matching of funds, realize the single check of the receipt of funds and the sales deposit of goods in real time, automatically complete the bank reconciliation, check and analyze the timely rate and on-the-way share of funds returned to the bank, verify and register the overdue funds, implement the reasons and traceability responsibilities for special matters, issue an early warning and make improvements. Thirdly, through the gas station management information system, the automatic collection and management of information such as inventory, price and quantity of gas stations can be realized, the consistency of fund settlement, invoice issuance and sales business can be accurately distinguished, and the restrictions on the use of team role authority and the implementation of responsibilities can be completed. Business execution records of gas station management information system are automatically uploaded to ERP information system every day, which can carry forward costs and calculate inventory in real time. Accountants only need to check the consistency of capital flow and logistics every day. Analyze the differences in items, quantities and quotas, submit risk analysis reports to relevant departments, and organize targeted on-site inspections to reduce large-scale and long-term inefficient on-site inspections and reduce operating costs; Second, centralized risk management and control, clear objectives and unified system implementation standards are conducive to the improvement of the later work. Fourth, through the asset management information system, collect the basic information of gas station assets, and maintain the information of major modification, expansion, packaging, hidden danger rectification, major repair, allocation and asset handover of gas stations in real time. Financial personnel automatically check the consistency of accounts through the information system of financial and physical management departments every month, effectively supervise the possible problems and risks in the process of asset purchase, management, scrapping and disposal, and conduct targeted on-site inspections. Fifth, make full use of video surveillance system. The company headquarters and the gas station have realized the networking of the video monitoring system. The 24-hour operation of the gas station is under the company's monitoring at any time. First, the problems found in the inspection process can be played back through video surveillance, so that managers and managed people can better understand the truth; Second, the video can truly reflect the implementation degree of the company's system in the specific implementation operation of the network, and understand the root cause of the difference between the system requirements and the actual implementation, thus providing a more accurate basis for improving management services. Sixthly, electronic forms are used to collect, store, analyze and link the data of each system, so as to reduce the workload of manual retrieval.

Three. Concluding remarks

Due to the industry characteristics of oil sales enterprises, the operating environment is very complicated, and the risk of being robbed and stolen is extremely high. Ensuring the safety of sales terminal funds has become a tight string for managers at all levels. On the premise of ensuring a sound fund management system and sufficient hardware investment, a financial inspection team with the core of supervising the safe operation of funds will be established. Through regular and irregular spot checks and inspections, weak control links will be found and made up in time, and a protective wall for fund risk management will be built. However, the management of the company should not only make a decision on the single issue of inspection, but also make a comprehensive decision on the financial risk of the whole gas station. Therefore, decision-making needs not only targeted audit information in one aspect, but also combined information containing various elements. Faced with a large number of audit contents and audit data, it is obviously impossible to achieve our ultimate management goal only by relying on spreadsheets and written documents. The next step is to study and optimize the collection, storage and analysis of audit data that meet the current needs, and to establish and develop a financial audit information system that can not only connect with the current information system, but also enjoy basic information on the network, reduce information circulation, and conduct independent analysis, continuous tracking and facilitate decision-making, so as to achieve unified standards and perfection.

References:

Wang Wenyan. Inspection and management of capital goods in gas stations under the condition of informationization [J]. China, chief accountant. 20 12***6***

[2] Dong Lei. Financial risk and audit of gas station [M]. China financial and economic publishing house. Beijing. First edition on April 1 2009.

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