摘要
鉴于财务共享在油气田企业中是一个崭新的模式,以中国石油西南油气田公司为例,回顾了一年多来财务共享实施的完整流程,介绍了分业务类型共享对接过程,结合调研资料,对油气田企业财务共享取得的成果以及实施过程中遇到的问题、解决方法进行了探讨。研究结果表明:①油田企业实施财务共享主要存在业务范围广泛,业务种类繁多,组织架构复杂的问题,建议梳理油田账务,进一步标准化业务流程;②共享平台存在对于涉及辅助核算项目较多的业务无法承载的情况,建议共享中心总部优化平台表单;③共享平台通过匹配业务部门数据,数据推送,批量处理等方式,自动完成税金上转、上缴利润等固定业务,带来集约化、智能化的效果,达到优化油田财务流程、降低运行成本、提高运营效率的目的;④财务共享对财务人员工作职能和工作界面带来变革,财务人员的主要工作职能由数据处理向决策支持转变,由会计核算向财务管理转型,促进业财融合,让传统财务职能的分离和转变随着财务共享一起到来。
In view that financial sharing is a new model in oil and gas enterprises,PetroChina Southwest Oil&Gasfield Company was taken as the example to review its complete process of implementing the financial sharing in the last more than one year and introduce the connection processes of different types of businesses in term of financial sharing.Further⁃more,combined with literature data,oil and gas enterprises'achievements in financial sharing and some problems and cor⁃responding solutions during its implementation were discussed.Results show that(1)the implementation of financial shar⁃ing is faced with the problems of extensive business scope,multiple business types,and complex organizational structure,so it is suggested to sort out oilfields'accounting and standardize business process further;(2)the sharing platform fails to deal with the businesses with more supplementary accounting items,so the headquarter of sharing center shall optimize platform forms;(3)by matching,pushing,and batch processing business departments'data,the sharing platform can auto⁃matically complete many fixed businesses,such as tax transfer and profit turning over,so as to realize intensification and intelligence,and reach the goals of optimizing oilfield's financial process,reducing operation cost,and improving operation efficiency;and(4)the financial sharing has brought some changes on work functions and interfaces for financial personnel.The main work functions have transformed from data processing to decision support and from accounting to financial man⁃agement.Therefore,it is necessary to promote the business-finance integration,so that the separation and transformation of traditional functions can be realized with the coming of financial sharing.
作者
阎俐臻
Yan Lizhen(PetroChina Southwest Oil&Gasfield Company,Chengdu,Sichuan 610051,China)
出处
《天然气技术与经济》
2020年第4期73-77,共5页
Natural Gas Technology and Economy
关键词
油气田企业
财务共享实施
共享服务平台
油田财务
Oil and gas enterprise
Implementation of financial sharing
Sharing service platform
Oilfield's finance
