本文選題：中海油集團(tuán)　切入點(diǎn)：s公司　出處：《華中師范大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：中國海洋石油公司是中國最大的海上油氣生產(chǎn)商,從零資本投入發(fā)展成如今擁有949億人民幣注冊(cè)資本的大型國有企業(yè)。旗下的s公司從1983年發(fā)展至今已有31年的歷史。S公司從自營(yíng)到對(duì)外合作再到自營(yíng),已經(jīng)從單一的油氣公司發(fā)展成旗下有多個(gè)部門、多種財(cái)務(wù)管理制度并存的公司,這在國內(nèi)是史無前例的。S公司擁有多家對(duì)外合作機(jī)構(gòu)的控股權(quán),公司內(nèi)部實(shí)行自上而下的財(cái)務(wù)集中管理模式。近年來,S公司由于發(fā)展迅速,造成業(yè)務(wù)量逐年增加,從而帶來財(cái)務(wù)審批環(huán)節(jié)多、審批時(shí)間長(zhǎng)、時(shí)效跟進(jìn)不到位等問題的發(fā)生。同時(shí),信息化管理的發(fā)展趨勢(shì)和公司進(jìn)一步擴(kuò)張的需要,迫切要求革新財(cái)務(wù)管理制度。鑒此,筆者以此為題撰寫學(xué)位論文,具有重要的現(xiàn)實(shí)意義。 全文的寫作框架,除開“緒論”和“結(jié)語”,由四個(gè)主體部分構(gòu)成。 第一個(gè)主體部分為“中國石油行業(yè)的重要地位及財(cái)務(wù)管理的制約因素”。本部分在闡述中國石油行業(yè)在國民經(jīng)濟(jì)和社會(huì)發(fā)展中的支柱性地位之后,從“企業(yè)性質(zhì)”等五個(gè)方面分析其對(duì)財(cái)務(wù)管理形成的制約。 第二個(gè)主體部分為“s公司財(cái)務(wù)管理制度的總體狀況”。本部分在描述s公司財(cái)務(wù)管理制度內(nèi)容和架構(gòu)的基礎(chǔ)上,著重從“初步完成財(cái)務(wù)管理制度規(guī)程和體系的建設(shè)”等七個(gè)層面審視s公司財(cái)務(wù)管理制度建設(shè)的狀況。 第三個(gè)主體部分為“s公司財(cái)務(wù)管理制度存在的問題及其原因分析：以發(fā)票成本管理制度為例”。本部分認(rèn)為,s公司在發(fā)票成本管理制度方面存在五個(gè)問題,即接觸發(fā)票人員較多,跟蹤進(jìn)度較難；工作流程在業(yè)務(wù)部門時(shí)間過長(zhǎng),不夠暢通；成本逾期時(shí)效反應(yīng)不準(zhǔn)確；發(fā)票成本管理環(huán)節(jié)薄弱,逾期發(fā)票較多；發(fā)票數(shù)量大,發(fā)票管理規(guī)整不到位。形成這些問題的原因是復(fù)雜多樣的,其中的主要原因是“管理制度目標(biāo)定位不明”、“監(jiān)管機(jī)制和獎(jiǎng)懲機(jī)制缺失”等。 第四個(gè)主體部分為“s公司財(cái)務(wù)管理制度革新的理論基礎(chǔ)及對(duì)策探討”。本部分依據(jù)公共產(chǎn)品理論、新公共管理理論和財(cái)務(wù)風(fēng)險(xiǎn)管理理論的基本原理,結(jié)合石油行業(yè)的特點(diǎn)及發(fā)展要求,系統(tǒng)探索s公司財(cái)務(wù)管理制度革新的目標(biāo)取向、基本內(nèi)容和主要舉措。 本文的創(chuàng)新意圖主要表現(xiàn)為：根據(jù)財(cái)務(wù)風(fēng)險(xiǎn)管理等理論的基本原理,著眼于提高石油行業(yè)的國際競(jìng)爭(zhēng)力、國內(nèi)經(jīng)濟(jì)發(fā)展的支撐力和可持續(xù)發(fā)展力,結(jié)合s公司的業(yè)務(wù)特點(diǎn)和實(shí)際情況,從“目標(biāo)取向”、“基本內(nèi)容”和“主要舉措”三個(gè)維度,系統(tǒng)地構(gòu)建革新財(cái)務(wù)管理制度的對(duì)策建議,具有鮮明的思想啟迪性、現(xiàn)實(shí)針對(duì)性和應(yīng)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.
【學(xué)位授予單位】：華中師范大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F275;F426.22

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