xx石油集团有限责任公司利润核算会计制度设计 大摘要.doc
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xx石油集团有限责任公司利润核算会计制度设计 大摘要,摘要伴随我国经济的发展，要求财务人员也应遵循新会计准则的规定为企业制定出适合企业发展的会计制度。工业企业合理准确地进行利润分配核算与利润分配，是公司财务会计管理的重要内容，关系到公司、股东、债权人、公司职工和国家等不同利益主体的切身利益。合理的、具有可操作性的企业利润的分配方法是实现企业经营目标的重要保证。通过在xx石...
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摘要
伴随我国经济的发展，要求财务人员也应遵循新会计准则的规定为企业制定出适合企业发展的会计制度。工业企业合理准确地进行利润分配核算与利润分配，是公司财务会计管理的重要内容，关系到公司、股东、债权人、公司职工和国家等不同利益主体的切身利益。合理的、具有可操作性的企业利润的分配方法是实现企业经营目标的重要保证。
通过在xx石油集团有限责任公司的实习，了解企业的生产经营特点，对企业的利润核算进行了会计制度设计。设计分为四部分，第一部分介绍了企业概况，第二部分介绍了企业利润分配方法分析，选择现金股利方式作为企业利润分配方法，第三部分结合公司利润核算，第四部分对内部控制进行了具体设计，为石油企业利润核算与控制提供参考与借鉴。
关键词 利润 核算 设计
Abstract
Accompanied China's economic development， financial officers should also be requested to follow the provisions of the new accounting standards for enterprises to develop business development for the accounting system. Industrial enterprises in a reasonable and accurate accounting of the distribution of profits and profit distribution， financial accounting is an important aspect of management， related to the company， shareholders， creditors， companies and other trade unions and national interests of the immediate interests of the principal. Reasonable operational distribution of the corporate profits of enterprises is an important guarantee for the operational objectives.
Jilin Petroleum Group through the limited liability company internship to understand the characteristics of the production and operation of enterprises， the profits of enterprises accounting for the design of the accounting system. Design is divided into three parts， the first part of the enterprise profile， the second part of the distribution of corporate profits introduced the method of analysis， choice of cash dividends as a distribution of corporate profits， combined with the third part of the company's profits for the accounting and internal control specific design， accounting profits for oil companies and provide a reference and draw control.
Key words profit accounting design
伴随我国经济的发展，要求财务人员也应遵循新会计准则的规定为企业制定出适合企业发展的会计制度。工业企业合理准确地进行利润分配核算与利润分配，是公司财务会计管理的重要内容，关系到公司、股东、债权人、公司职工和国家等不同利益主体的切身利益。合理的、具有可操作性的企业利润的分配方法是实现企业经营目标的重要保证。
通过在xx石油集团有限责任公司的实习，了解企业的生产经营特点，对企业的利润核算进行了会计制度设计。设计分为四部分，第一部分介绍了企业概况，第二部分介绍了企业利润分配方法分析，选择现金股利方式作为企业利润分配方法，第三部分结合公司利润核算，第四部分对内部控制进行了具体设计，为石油企业利润核算与控制提供参考与借鉴。
关键词 利润 核算 设计
Abstract
Accompanied China's economic development， financial officers should also be requested to follow the provisions of the new accounting standards for enterprises to develop business development for the accounting system. Industrial enterprises in a reasonable and accurate accounting of the distribution of profits and profit distribution， financial accounting is an important aspect of management， related to the company， shareholders， creditors， companies and other trade unions and national interests of the immediate interests of the principal. Reasonable operational distribution of the corporate profits of enterprises is an important guarantee for the operational objectives.
Jilin Petroleum Group through the limited liability company internship to understand the characteristics of the production and operation of enterprises， the profits of enterprises accounting for the design of the accounting system. Design is divided into three parts， the first part of the enterprise profile， the second part of the distribution of corporate profits introduced the method of analysis， choice of cash dividends as a distribution of corporate profits， combined with the third part of the company's profits for the accounting and internal control specific design， accounting profits for oil companies and provide a reference and draw control.
Key words profit accounting design
