国有资本投资公司境外财务管控体系的构建——以国家电投集团为例  

Construction of overseas financial management and control system of stateowned capital investment company

作　　者：张玉婷 Zhang Yuting

机构地区：[1]国家电力投资集团有限公司

出　　处：《管理会计研究》2020年第5期43-55,87,共14页MANAGEMENT ACCOUNTING STUDIES

摘　　要：2017年财政部制定并发布了《国有企业境外投资财务管理办法》(简称《办法》),目的是明晰境外投资财务管理职责,规范境外单位经营行为,提高境外投资的经济效益,维护境外国有资产权益,防范经营风险。构建境外财务管控体系是落实《办法》指导思想、承托境外投资布局、提高资产运营质量、发挥财务创造价值效用的有力手段。如何建立起科学规范的财务管控模式、捋顺财务管理关系成为当务之急。本文从分集权度、财权配置、管控架构和管控职能四个层次,结合国有资本投资公司特性,以境外风险为切入点,讨论境外财务管控体系的构建。In 2017,the Ministry of Finance formulated and issued the Financial Management Guidelines for Overseas Investment of State-owned Enterprises.The purpose is to clarify the financial management responsibilities of overseas investme nt,stan dardize the operati on behavior of overseas un its,improve the economic ben efits of overseas investment,safeguard the rights and interests of overseas state-owned assets,and prevent operational risks.The construction of overseas financial management and control system is a powerful way to implement the guideline,support the overseas investment,improve the quality of asset operation,and enhance the effectiveness of financial value creation.How to establish a scientific and standardized financial management and control mode,straighten out financial management has become an urgent task.This paper expounds the construction of overseas financial management and control system from four levels:the degree of decentralization,the allocation of financial rights,the structure of management and control,and the function of man agement control.

关 键 词：集权度 财权配置 管控职能 

分 类 号：F426.61[经济管理—产业经济] F406.7F125