The oil sales specification strategy of enterprise financial management mechanism

【Abstract】With the deepening of economic reform，China's oil companies have basically established a modern enterprise financial management system， mode of operation and management have had a fundamental change，the core content is through a sound mechanism to guarantee supplies and normal working capital and liquidity.This paper describes the main content of the oil sales enterprise financial management mechanism is proposed to improve the financial management mechanism oil marketing business strategy，hoping to coordinate the relationship between the various factors of production companies，to ensure the normal operation of corporate finance.

【Key words】Oil sales；Enterprise financial management system；Norms；Strategy

0.Introduction

In recent years，China's oil sales business into the progressive realization of specialized marketing， financial management is focusing on the move，you need to manage an increasing chain length，content and more detailed，more complex level，which to some extent increasing the difficulty of monitoring stations funds.Under the new management system，oil marketing companies mustcontinueto reform the financial management mechanism，so that the oil companies get better money management，so that higher corporate profits.

1.First， a financial management system

Financial management mechanism is an important part of the financial mechanism， establishing a modern enterprise system，so that enterprises have independent financial authority，enterprises have become independent，self-financing entity.Market-oriented enterprises should absorb most of the financial management ideas；establish the first financial management concepts，the establishment of optimal financial management and investment institutions.Oil sales business leaders and policy makers should develop financial strategic plan for the company of science，to ensure that funds can be a normal business cycle and turnover.

In the modern enterprise management system，the enterprise is to have the propertyrights of legal entities，independent of corporate financial management rights， but companies need to assume financial responsibility and financial riskalone.Themaincontentof corporate financial management are：

（A）Investment Management

In investment activities，companies should follow the principles of cost-effectiveness and risk-benefit balance principle，market-oriented， and timely access to market information， to the extent permitted by law in the scientific selection of investment direction， the timing and scale of their investment behavior autonomous，is not subject to administrative interference.

（B）Financing management

As businesses have the right to make their own decisions，so companies can self-arrange the allocation of funds is used. Enterprises should be based on market supply and demand and to choose the way of financing channels， the capital structure in order to establish a scientific enterprise，to obtain as much as possible with the minimum cost of funding the maximum capital gains.

（C）Income Distribution Management

In the process of independently operated businesses，the need for income and reasonable allocation offunds management，reasonable balance of payments and distribution system will help enterprises to make full use of the funds， to get the maximum economic benefits.

（D）Working capital management

In the modern working capital management system，the enterprise has broken thetraditionalmandatoryplanningsituation，independent procurement of raw materials needed for the production；determine the number of independent production and distribution channels， price.

2.Second，financialmanagementmechanism specification strategy

（A）centralized management， improve management efficiency

In order to improve the efficiency of financial management and accounting accuracy， oil marketing companies should first try to reduce intermediate links， financial accounting， financial management personnel reduction，whileaccountingforallfinancialofficersforcentralized management.Second， the oil marketing companies should strengthen the supervision of corporatemanagers，implementationAppointmentSystem，reducecorporatemid

dle management.Inthe past，oil companies management is lagging behind， there is abloated，inefficient work phenomenon.With the rapid development ofelectronic information technology，network technology can significantly help to oil marketing companies to improve information sharing network， improve work efficiency and ability to resist risks.

（B）the use of financial management software， to achieve efficient information management

With computerized accounting as more advanced software has been used by more and more companies in the oil marketing companies universal coverage， financial management software， which enables sharing of the financial system and financial information to the greatest extent informationmanagement.Thesoftwarebasically establishesaunified computer platforms， information service code and regulations to achieve the financial and business integration. Through the network platform， oil marketing companies can always get the latest financial and accounting information； check the specific flow of the funds， to maximize protection of the efficient transfer of financial and accounting information. Business decision-makers can accord the needs of the financial management software toget information，to develop businessdecisionslaid the foundation for science，while improving the competitiveness of the oil marketing companies are to a certain extent.

（C）To establish a scientific internal control mechanisms to reduce financial risk

2.1 Strengthening of Personnel Management

Oil marketing companies on the employer must raise standards， from the selection of cadres of high moral character，strong sense of political responsibility，businessskilledemployees，whiletheintroductionof competition in the process of selection of cadres through a fair and reasonable competition employee job transfers enthusiasm.

2.2 establish a sound internal control system of enterprise financial

To ensure the safety and effectiveness of the business， we must first establish a sound internal control system of corporate finance， financial management of the entire enterprise inside to form a self-adjusting and self-control of the balancing mechanism， allowing companies to maximize the pursuit of economic efficiency process is also able to seek a balance within the enterprise.Inaddition，corporatefinancialmanagement department should also ensure that the relevant laws and regulations and relevant rules and regulations canbe effectively implemented，the existence of venture capital can beeffectivelycontrolled enterprises to develop business objectives and the company'sfuturedevelopment plans can be successfully realized.

2.3 Establish mechanisms for decision-making constraints

Oil marketing company's financial management department should establish clearaccounting procedures，and establish and improve decision-making and restraint mechanisms，so that every business can be executed in accordance with prescribedprocedures.Inaddition，financial management must establish personal responsibility； each employee must clear their job responsibilities.

2.4 strengthen internal audit system

Enterprises should establish a sound internal audit system， a clear audit objectives and tasks of work to improve the professional quality of auditors，for someinternalsystem and major businessdecisions must enforce strict auditing and oversight，and combine external audit and internal audit to ensure normal business sales activities.

（D）Theestablishment ofasound financial cycle mechanism， strengthen financial management

Oil marketing companies want to ensure that enterprises running in good condition，itis necessary to establish good financial cycle mechanism， process management funds strictly controlled.Financial Management department on oil sales fund management should follow the principles of unity， unified planning， scheduling， billing and credit， in this way， the effective management of funds is expected to strengthen， to maximize the centralized management of internal funds.

（E）Strengthen cost management， improve cost control efforts

（1）Strict cost control

In the course of business operations，will produce a variety of costs， so the oilmarketingcompaniesshould continue to improve the consumption of fixed costs andonthe basis of the measurement of a variety of materials， raw materials and other recipients were fixed，theexpenses areto be executed in strict accordance with the standards and procedures，strict compliance with the approval system and the full range ofcost assessment system， really closely associated with the target costs and corporate profits， so that the interests of business and employee benefits closely related， from a extent on the mobilization of staff enthusiasm for work， so that employees take up management responsibilities.

（2）To achieve the overall budget management costs

Oil marketing companies will develop the production task planning and sales target total costof the scheme，in the overall budget management of the enterprise should be thetotal costobjectives intovarious departments have implemented a fixed cost for each project budget management， the budget of theproduction asabusiness statutory basis for business activities， and the expenditure of funds into the budget management procedures in order for companies to implement cost-effective control.

3.Conclusion

Enterprisefinancialmanagementstatusdirectlydeterminesthe company's market share，thecompanies in the event of financial problems， could make corporate profitability decline in corporate funds were not properly recycled.The current financial situation of some Chinese oil marketing companies are not optimistic，the reason is that there is no sound financial management mechanism，this paper proposes run oil marketing companies to establishmechanismsfor financial strategy，hoping to provide a reference for the development of oil marketing companies.

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