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论文编号：	8252
作者编号：	2120132690
上传时间：	2016/6/5 13:41:28
中文题目：	我国加油站非油品业务的财务分析研究
英文题目：	Study of Financial Analysis of Non-oil Business in Chinese Gas Stations: Take a Gas Station Non-oil Business in Beijing for example
指导老师：	齐岳
中文关键字：	加油站;非油业务;财务分析;风险管理;内部控制
英文关键字：	gas station; non-oil business; financial analysis; risk management;internal control
中文摘要：	目前的中国已经成为一个开阔而开放的市场，对于石油行业也是如此，随着开放程度的不断提升，很多国外的公司都进入到我国来开拓市场，抢占资源，因此我们的石油行业也受到了干扰。那么作为石油行业的缩影-加油站就成为了大家相互争夺的热门。受国内经济增长放缓、国际油价断崖式下跌等因素影响，国内石化行业固定资产投资持续低迷，行业下行压力仍然较大。因此，加油站非油品业务作为潜在的行业利润增长点，其发展潜力和盈利前景值得关注。但是，笔者通过对中美两国石化行业进行对比研究发现，一方面，中国企业和美国相比，劣势最为明显的是加油站非油品业务，中石化单店非油品年收入不足国际公司的1/10，非油品收入占比远低于国际水平。我们从中发现，目前国内外的研究主要集中在这些站点的运行模式和管理方式上，很少有人关注到它们的财务和应对危机的处理方面的不足之处。然而事实却是我们国家在这方面还存在着很多的缺陷和不足，值得我们去探究。本文以北京市中石化某加油站非油业务发展为例,通过对国内外加油站非油品业务发展状况的分析比对,然后在加上目前国内的这种附加产品的销售情况，归纳出未来一段时间内发展这种产品销售的必要性和重要意义，当然，还针对这个过程中存在的各种问题进行了分析和阐述，尤其是抵御账务风险方面的能力。此文以财务分析和风险控制为出发点，通过对加油站便利店非油品业务的研究，提出完善财务分析指标体系的建议，从资金分析、周转水平分析、还清欠债的本领以及各种日常经营所产生的各种消费支出、获利能力分析等几个方面来进行，并在实践中结合企业实际情况进行应用。并且，我们在对公司整个运行的各个环节的中产生的经济因素进行分析的同时，指出加油站非油品业务发展中可能产生风险,然后结合目前公司运行的具体实际，总结出抵抗危机的一些方案。另外，本文从理论研究层面,运用委托代理理论、信息不对称论、风险管理理论和内部控制等理论进行分析, 阐述了对加油站非油品业务进行财务管理和风险控制的理论由来和必要性,从企业战略、市场营销等多元化角度规划了方案实施步骤和运行机制,具有一定的推广意义。 关键词：加油站；非油业务；财务分析；风险管理；内部控制
英文摘要：	Gas stations regarded as an important part of product sales are not only the places for delivering products and services, but also the centre of competition among various oil enterprises. When China got into WTO, some foreign companies’ entrance has brought some impact and challenges to local Chinese oil companies. On account of the economic downturn and the falling of international oil prices, domestic petrochemical industry shows less interesting in investment of fixed asset, the industry still faces great downward pressure. Gas station, therefore, as a potential profit growth point, should be put enough attention on its potential development and earnings. However, the author finds that, one of the most obvious disadvantages between the petrochemical industry in China and the United States is the gas station non-oil business through a comparable study, showing that the profit coming from a single construction of Sinopec is less than 1/10 of the international company, the non-oil incoming ratio which is far lower than the international level. Generally speaking, today’s situation is currently in the primary stage. Many cases need further research and explore. This article takes the non-oil business development of a gas station in Beijing as an example, tries to figure out the importance of developing non-oil business in new period and puts out some problems existing in the present stage and risk control of this situation. On the basis of risk estimation and risk control theory, the author puts forward suggestions about perfecting financial analysis system through the study of non-oil business in gas station convenience stores. The article keeps coming to overcome this situation from different aspects, the turnover analysis, debt paying analysis, sales analysis, cost analysis, profitability analysis, and arrives at the conclusion of enterprises’ application in practice. At the same time, on the basis of the discussion of company investment in cash, inventory, purchasing, sales, investment, and profit administration, the author puts out the hazard in the development this situation in the gas stores, and proposes the hazard prevention ways on the basis of the enterprises’ actual situation and management needs. What is more, from the perspective of theoretical analysis, this paper expounds the theory origin and necessity of financial management and risk control in these stores from using the principal-agent theory, information asymmetric theory, risk management theory and internal control theory, also plans implementation steps and operational mechanism from the perspective of corporate strategy, marketing and other diversified schemes which has a certain application significance. Key Words: gas station; non-oil business; financial analysis; risk management；internal control
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