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论石油销售企业内部财务控制体系的构建
引用本文:龙开放,陈丙.论石油销售企业内部财务控制体系的构建[J].石油化工技术经济,2005,21(6):48-50.
作者姓名:龙开放  陈丙
作者单位:西南石油学院,成都610500
摘    要: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。

关 键 词:石油销售企业  内部财务控制  体系
收稿时间:2005-09-10
修稿时间:2005-09-10

On Construction of Inner Financial Control System for Petroleum Sales Enterprises
Long Kaifang, Chen Bing.On Construction of Inner Financial Control System for Petroleum Sales Enterprises[J].Techno-Economics in Petrochemicals,2005,21(6):48-50.
Authors:Long Kaifang  Chen Bing
Institution:Southwest Petroleum Institute, Chengdu 610500
Abstract: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.
Keywords:petroleum sales enterprises  inner financial control  system
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