[Abstract] In the current urban infrastructure development, China's various regions are vigorously promoting the use of natural gas because natural gas relative to oil to clean, less pollution, the cost is higher. Meanwhile, natural gas sales method of accounting management has also appeared at different levels, the paper this analysis, propose appropriate measures for improvement.
[Keywords] natural gas, sales, accounting, management, methods
One of China's natural gas sales accounting of the status quo and problems (1 laws and regulations related to accounting imperfections, enforcement is lax. Accounting business process in the role of natural gas sales is very important, but the relevant laws and regulations are incomplete, for example, accounting, personnel and other rights, such as wages and salaries are not paid promptly, the accounting benefits can not keep up with the progress of work, can not meet people's needs, the accounting officer on the obligations are not standardized, and some accounting work will make use of false accounts, embezzlement, a serious violation of legal norms, as well as accounting to disclose the company or the enterprise's internal information, thus affecting the development of enterprises, which are contrary to the accounting professional ethics. big difference in working conditions of workers, imbalances in the distribution, natural gas sales business payroll accounting practitioners are generally not only wages but also bonuses, allowances, benefits, insurance, some companies taking advantage of people do not understand the matter, but secretly hidden or default, and often work overtime without overtime pay, do the same job in different accounting huge difference in the department of revenue, business-to irrational distribution of staff salaries, so that not only dealt a blow to the enthusiasm of staff, but also affect the benefits of natural gas marketing company.
(2 is not based on the characteristics of natural gas sales business to carry out their own decisions. Natural gas development in the city has a very important role in the accounting industry, sales of natural gas has its own characteristics, the process of business enterprise in the light of their own management system and method be autonomous, natural gas sales companies in all phases of financial activities have different requirements, so pay special attention to all aspects of business planning and capital, to ensure the normal operations of natural gas sales.
(3 Gas Accounting lack of professional skills and knowledge. Although some of the accounting professional background, but in natural gas sales accounting expertise or some lack of sales of natural gas industry is characterized by high cost, high-yield in the sale of natural gas industry, to ensure the smooth functioning of the company, the company's cost accounting must be prepared to budget, the only way to cut costs, to further promote the development of enterprises.
Two of China's natural gas sales accounting improvements (A perfect gas sales accounting regulations, strict law enforcement.
Accounting prone to financial problems, so the gas distribution companies to improve the internal management regulations, encourage employees to actively work on the violation of company personnel to be punished, while strengthening supervision, damage interests of the company to use legal means to resolve, strengthen law enforcement for those who use the company's accounting of his position to misappropriate public funds and theft violations must be handled according to law, and strive to recover losses, and law officers impose sanctions. to timely raise the remuneration of workers, wage and salary workers treatment vary considerably, and the distribution is very uneven, this will cause people's psychological imbalance, which will affect the employee's work ethic and enthusiasm, timely and improving their treatment is constantly an important means to promote enterprise development, but also to strengthen the competitiveness of enterprises in important ways, so to take active measures to appropriately raise the salaries and benefits of workers. the right of workers to defend their legitimate interests.
(2 according to the characteristics of natural gas sales companies operate independently of natural gas compared with other industries, its business philosophy and approach are quite different from the natural gas cost management perspective, we must first carry out an effective financial management of the enterprise, the establishment of two accounting systems, the implementation of economic responsibility system, the decomposition of natural gas sales management, financial department requires that each person's responsibility to develop sales plan targets and working methods, audit monitoring, combined with their own characteristics, strengthen cooperation and the establishment of gas good corporate operational mechanism.
(3 gas corporate accounting skills to enhance training of accounting for gas companies to be very familiar with natural gas sales, gas sales because the company is not only a small problem, its development and the city's transportation and living closely related to the treatment When the company's budget data to study carefully designed to minimize the company's investment costs, improve operating profits, so as to constantly promote the company's development, so should always enhance the training of accounting personnel, sales, accounting for all aspects of natural gas sales to guide, to enable enterprises to maximize the utilization of resources due to the economic development of very fast now, technology updates quickly, so on a regular basis (every six months or three months of the employees are trained to constantly update their professional knowledge, more good to promote the improvement of economic efficiency of enterprises. Links to free download http://eng.hi138.com
All in all, in natural gas sales, the accounting staff to strengthen the knowledge and skills training to improve the company's cost level of the budget, improve the treatment of workers, thus improving their work ethic and enthusiasm, strengthen the company's system, improve the company's various systems, promote the continuous development of the company to improve the overall efficiency of gas on the city, improve the environment and achieve harmonious development.
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