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加油站会计核算体系的建立、健全和 实施情况,将直接影响石油销售企业资产 安全和经营目标的实现。在新形势下,中 国石油炼油与销售分公司提出了加油站单 站全口径核算的新思路。加油站单站全口 径核算以财务管理体制的扁平化、垂直化 和会计信息的高度集中共享为特征,如实 反映加油站经营成果,科学评价加油站的 经济效益。
The establishment, soundness and implementation of the gas station accounting system will directly affect the realization of the asset safety and business objectives of petroleum sales enterprises. In the new situation, PetroChina’s Refining and Marketing Branch proposed a new idea of the full accounting of single-station gas stations. The single-station full-caliber accounting of gas stations is characterized by the flattening and verticalization of the financial management system and the highly concentrated sharing of accounting information, which accurately reflects the operating results of gas stations and scientifically evaluates the economic benefits of gas stations.