摘要
《关于推动中央企业加快司库体系建设进一步加强资金管理的意见》强调中央企业应加快司库体系建设,并提出了总体要求、管理重点。基于此,对司库和司库体系进行了概述,探究了央企集团司库体系建设的必要性,认为应在建立相关平台的基础上,以现金流为核心,构建资金基础信息模块、资金预算执行模块、资金指标分析模块、信贷融资模块、风险预警模块、金融信息共享模块,推进央企集团司库体系建设。
The document titled"Opinions on Accelerating the Construction of the Treasury System and Further Strengthening Fund Management in Central State-Owned Enterprises"emphasizes that central enterprises should expedite the construction of treasury system,and outlines the overall requirements and management priorities.Based on this,this paper summarizes the treasury and treasury system,explores the necessity of the construction of the treasury system of central enterprise groups,and suggests that,based on the establishment of relevant platforms,the central enterprise groups should focus on cash flow as the core element and construct modules for fundamental financial information,fund budget execution,fund indicator analysis,credit financing,risk alert,and financial information sharing to advance the construction of the treasury system within central enterprise groups.
作者
曹琴妹
曹江锋
CAO Qin-mei;CAO Jiang-feng(East China Branch,China Resources Power Investment Co.,Ltd.;Zhonghui Jiangsu Tax Agent Office Co.,Ltd)
出处
《当代会计》
2023年第11期44-46,共3页
Contemporary Accounting
关键词
司库体系
央企集团
现金流
treasury system
central stated-owned enterprise groups
cash flow
