中海油集团所属S公司财务管理制度革新研究

发布时间：2018-03-09 13:07

本文选题：中海油集团　切入点：s公司　出处：《华中师范大学》2014年硕士论文　论文类型：学位论文

【摘要】：中国海洋石油公司是中国最大的海上油气生产商,从零资本投入发展成如今拥有949亿人民币注册资本的大型国有企业。旗下的s公司从1983年发展至今已有31年的历史。S公司从自营到对外合作再到自营,已经从单一的油气公司发展成旗下有多个部门、多种财务管理制度并存的公司,这在国内是史无前例的。S公司拥有多家对外合作机构的控股权,公司内部实行自上而下的财务集中管理模式。近年来,S公司由于发展迅速,造成业务量逐年增加,从而带来财务审批环节多、审批时间长、时效跟进不到位等问题的发生。同时,信息化管理的发展趋势和公司进一步扩张的需要,迫切要求革新财务管理制度。鉴此,笔者以此为题撰写学位论文,具有重要的现实意义。全文的写作框架,除开“绪论”和“结语”,由四个主体部分构成。第一个主体部分为“中国石油行业的重要地位及财务管理的制约因素”。本部分在阐述中国石油行业在国民经济和社会发展中的支柱性地位之后,从“企业性质”等五个方面分析其对财务管理形成的制约。第二个主体部分为“s公司财务管理制度的总体状况”。本部分在描述s公司财务管理制度内容和架构的基础上,着重从“初步完成财务管理制度规程和体系的建设”等七个层面审视s公司财务管理制度建设的状况。第三个主体部分为“s公司财务管理制度存在的问题及其原因分析：以发票成本管理制度为例”。本部分认为,s公司在发票成本管理制度方面存在五个问题,即接触发票人员较多,跟踪进度较难；工作流程在业务部门时间过长,不够畅通；成本逾期时效反应不准确；发票成本管理环节薄弱,逾期发票较多；发票数量大,发票管理规整不到位。形成这些问题的原因是复杂多样的,其中的主要原因是“管理制度目标定位不明”、“监管机制和奖惩机制缺失”等。第四个主体部分为“s公司财务管理制度革新的理论基础及对策探讨”。本部分依据公共产品理论、新公共管理理论和财务风险管理理论的基本原理,结合石油行业的特点及发展要求,系统探索s公司财务管理制度革新的目标取向、基本内容和主要举措。本文的创新意图主要表现为：根据财务风险管理等理论的基本原理,着眼于提高石油行业的国际竞争力、国内经济发展的支撑力和可持续发展力,结合s公司的业务特点和实际情况,从“目标取向”、“基本内容”和“主要举措”三个维度,系统地构建革新财务管理制度的对策建议,具有鲜明的思想启迪性、现实针对性和应用操作性。
[Abstract]:China National Offshore Oil Corporation (CNOOC) is China's largest offshore oil and gas producer. From zero capital investment to a large state-owned enterprise with 94.9 billion RMB registered capital today. S Company has a history of 31 years since its development in 1983. Has evolved from a single oil and gas company to a company with multiple divisions and multiple financial management systems, which is unprecedented in the country where the .S company has a controlling stake in a number of foreign cooperation agencies. In recent years, due to the rapid development of the company, the volume of business has increased year by year, resulting in more financial examination and approval links and a long examination and approval period. At the same time, the development trend of information management and the need for further expansion of the company urgently require the innovation of the financial management system. It has important practical significance. Apart from introduction and conclusion, the frame of writing is composed of four main parts. The first part is "the important position of China's petroleum industry and the restrictive factors of financial management." after expounding the pillar position of China's petroleum industry in the national economy and social development, This paper analyzes the constraints on financial management from five aspects, such as the nature of enterprises. The second part is "the general situation of s company's financial management system". This part describes the content and structure of s company's financial management system. This paper focuses on the situation of financial management system construction of s company from seven aspects, such as "preliminary completion of financial management regulations and construction of financial management system". The third part is "the problem and the reason analysis of the financial management system of s company: take the invoice cost management system as an example". This part thinks that there are five problems in the invoice cost management system. That is, contact with invoice personnel is more, tracking progress is more difficult; work process is too long in business department, not smooth; cost overdue time response is not accurate; invoice cost management link is weak, overdue invoice is more; invoice quantity is large, The reasons for these problems are complex and diverse, the main reasons are "the target of management system is not clear", "supervision mechanism, reward and punishment mechanism is missing" and so on. The fourth part is "the theoretical basis and countermeasures of the innovation of the financial management system of s company". This part is based on the basic principles of the theory of public goods, the theory of new public management and the theory of financial risk management. Combined with the characteristics and development requirements of petroleum industry, this paper systematically explores the target orientation, basic contents and main measures of the innovation of financial management system in S Company. The innovation intention of this paper is as follows: according to the basic principles of financial risk management and other theories, it aims at improving the international competitiveness of petroleum industry, supporting domestic economic development and sustainable development. Combining with the business characteristics and actual situation of s company, from the three dimensions of "goal orientation", "basic content" and "main measure", the countermeasures and suggestions of innovating financial management system are constructed systematically, which has bright thought and enlightenment. Realistic pertinence and application operation.
【学位授予单位】：华中师范大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F275;F426.22

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