成品油销售企业固定资产转资风险的分析与防范

Risk Analysis on Asset Transfer in Fixed Assets Management of Oil Product Sales Enteprises and Prevention

随着成品油销售企业的快速发展,固定资产总量也不断增加,但由于固定资产转资管理不规范,导致企业会计信息失真,给企业经营管理造成影响。为此,应全面加强转资管理,提高资产创效水平。一是要理顺相关业务,明确管理职责;二是制定工作目标,加强过程控制;三是借助信息化手段,提升转资效率和准确性;实现对固定资产全生命周期的管理。

With the rapid development of oil product sales enterprises,the projects of construction,acquisition,transformation of oil depot and gas station are increasing,while the total fixed assets of oil product sales enterprises will continue to increase. But the fixed assets management work is not very standardized,which results in distortion of accounting information and affects the enterprise management. To this end,asset management should be comprehensively strengthened to improve the level of asset efficiency. The first is to rationalize the relevant business, and clear management responsibilities; the second is to formulate work objectives,and strengthen the process control; the third is to enhance the efficiency and accuracy of asset management by means of information,and achieve the fixed assets management of whole life cycle.