本文分析了现代石油销售企业管理发展经历的三个阶段。提出了经营体制改革前的现代石油企业管理的业务经营管理、物流管理、零售管理、财务管理、润滑油管理的弊端,具体描述了经营体制改革方案,对比分析了经营体制改革前后人员、分工、职责、考核、效率、效益等情况,并就如何进一步深化现代石油销售企业经营体制改革作出了探索。 This article analyzes the three stages of modern oil sales management experience. Put forward the shortcomings of business management, logistics management, retail management, financial management and lubricant management of the modern petroleum enterprise management before the reform of the management system, specifically described the management system reform plan, compared the personnel, division of labor, Responsibilities, assessment, efficiency, benefits and so on, and made an exploration on how to further deepen the reform of the management system of modern oil sales enterprises.