摘要

伴隨我國(guó)經(jīng)濟(jì)的發(fā)展，要求財(cái)務(wù)人員也應(yīng)遵循新會(huì)計(jì)準(zhǔn)則的規(guī)定為企業(yè)制定出適合企業(yè)發(fā)展的會(huì)計(jì)制度。工業(yè)企業(yè)合理準(zhǔn)確地進(jìn)行利潤(rùn)分配核算與利潤(rùn)分配，是公司財(cái)務(wù)會(huì)計(jì)管理的重要內(nèi)容，關(guān)系到公司、股東、債權(quán)人、公司職工和國(guó)家等不同利益主體的切身利益。合理的、具有可操作性的企業(yè)利潤(rùn)的分配方法是實(shí)現(xiàn)企業(yè)經(jīng)營(yíng)目標(biāo)的重要保證。
通過(guò)在xx石油集團(tuán)有限責(zé)任公司的實(shí)習(xí)，了解企業(yè)的生產(chǎn)經(jīng)營(yíng)特點(diǎn)，對(duì)企業(yè)的利潤(rùn)核算進(jìn)行了會(huì)計(jì)制度設(shè)計(jì)。設(shè)計(jì)分為四部分，第一部分介紹了企業(yè)概況，第二部分介紹了企業(yè)利潤(rùn)分配方法分析，選擇現(xiàn)金股利方式作為企業(yè)利潤(rùn)分配方法，第三部分結(jié)合公司利潤(rùn)核算，第四部分對(duì)內(nèi)部控制進(jìn)行了具體設(shè)計(jì)，為石油企業(yè)利潤(rùn)核算與控制提供參考與借鑒。

關(guān)鍵詞 利潤(rùn) 核算 設(shè)計(jì)
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