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加油站管理会计体系的建设是以满足加油站的内部管理需要为原则的,之后通过专门的会计核算、内部控制、财务审核和评价的方法对加油站的各项业务的数据进行整合、对比、分析和预测,进而为加油站的最高领导者提供比较真实、准确的财务数据信息,为其决策工作提供有效的依据,由此看来,管理会计体系的建设不仅能够提高加油站财务管理的能力,而且有利于加油站其他各项工作的顺利开展,对于企业的可持续发展和进步有着十分重要的意义,所以本文就从财务核算的视角出发,分析了现阶段加油站财务核算工作的特点,探究了现阶段加油站财务核算工作中存在的问题和不足,阐述了加油站构建管理会计体系的必要性,进一步从从财务核算的视角就如何建立好加油站的管理会计体系提出了具体的建议。
Gas station management accounting system construction is to meet the gas station’s internal management needs for the principle, and then through specialized accounting, internal control, financial audit and evaluation methods of the gas station of the business data integration, comparison, Analysis and forecast, and then provide the top leaders of gas stations with more accurate and accurate financial data and information, so as to provide an effective basis for their decision-making. Therefore, the construction of management accounting system can not only improve the ability of financial management of gas stations , But also conducive to the smooth development of all other gas station work for the sustainable development and progress of enterprises is of great significance, so this article from the financial accounting point of view, analyzes the characteristics of the current gas station financial accounting, Explores the existing problems and shortcomings in the financial accounting of gas stations at this stage, elaborates the necessity of constructing management accounting system at gas stations, and puts forward concrete suggestions on how to establish a good gas station management accounting system from the perspective of financial accounting .