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中油碧辟石油有限公司(以下简称中油BP),是目前中国成品油零售行业最大的中外合资企业,创造了特有的中油BP管理模式。文章通过对中油BP财务管理体系及其“集中化,网络监控”、“支持服务为主,监督检查为辅”的油站财务内控管理模式进行介绍,重点剖析片区内控会计“专业化、独立化”的运作模式,结合笔者所在石油销售企业及油站财务管理现状,建立了巡视会计的内控管理模式,进一步优化销售企业油站财务稽查和内控监督职能的思路。
BP Petroleum Co., Ltd. (hereinafter referred to as CNPC BP) is currently the largest Sino-foreign joint venture in China’s refined oil retail industry and has created a unique CNPC BP management model. The paper introduces the financial internal control management model of petrol station of PetroChina BP Financial Management System and its “centralized, network monitoring” and “supportive services, supplemented by supervision and inspection”, focusing on analyzing the internal control accounting of the “ Professional and independent ”mode of operation, combined with the current situation of the petroleum sales enterprise and the petrol station management station of the author, established the internal control management mode of inspection accounting and further optimized the ideas of the financial inspection and internal control of the petrol station.