论石油销售企业内部财务控制体系的构建

On Construction of Inner Financial Control System for Petroleum Sales Enterprises

目前,我国石油销售企业正处于发展阶段,其内部财务控制还存在着不少问题。文章从内部财务控制主体与客体、内部财务控制目标与重点、内部财务控制方法、内部监督机制与财务人员职业道德规范几个方面构建了石油销售企业内部财务控制体系。

At present, as Chinese petroleum sales enterprises are in the growing stage, various problems still exist in their inner financial control. Therefore, this paper raised the scheme of establishing inner financial control system for petroleum sales enterprises in aspects of its subject and object, purposes and emphases, concrete methods, inner supervision mechanism, professional ethics of financial personnel, and so on.