摘要

伴隨我國經(jīng)濟的發(fā)展，要求財務人員也應遵循新會計準則的規(guī)定為企業(yè)制定出適合企業(yè)發(fā)展的會計制度。工業(yè)企業(yè)合理準確地進行利潤分配核算與利潤分配，是公司財務會計管理的重要內(nèi)容，關系到公司、股東、債權人、公司職工和國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)利潤的分配方法是實現(xiàn)企業(yè)經(jīng)營目標的重要保證。
通過在xx石油集團有限責任公司的實習，了解企業(yè)的生產(chǎn)經(jīng)營特點，對企業(yè)的利潤核算進行了會計制度設計。設計分為四部分，第一部分介紹了企業(yè)概況，第二部分介紹了企業(yè)利潤分配方法分析，選擇現(xiàn)金股利方式作為企業(yè)利潤分配方法，第三部分結合公司利潤核算，第四部分對內(nèi)部控制進行了具體設計，為石油企業(yè)利潤核算與控制提供參考與借鑒。

關鍵詞 利潤 核算 設計
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