中海油国际一流管理会计报告体系实践探索及转型思考  

Practice exploration and transformation thinking of international first-class management accounting reporting system of CNOOC

作　　者：李洪成 LI Hongcheng(CNOOC Limited)

机构地区：[1]中国海洋石油有限公司

出　　处：《国际石油经济》2021年第5期65-73,共9页International Petroleum Economics

摘　　要：结合中海油管理会计报告体系的构建与实践,通过包括常规分析、对标分析和专项分析在内的"三大报告体系"以及标准化、协同化、信息化在内的"三化"理念在公司实际管理会计报告体系中的具体应用,阐述了中海油管理会计报告体系现状。针对管理会计报告体系构建如何转型进行了思考:一是立足于勘探生产公司定位,构建以业务数据和财务数据融合为导向的全面成本管控体系;二是加强财务和业务大数据建设,向数字化战略会计转型;三是管理会计报告人员和团队转型,做"T型"人才。The paper,combining with the construction and practice,expounds the current situation of CNOOC management accounting report system through the"three report systems"including routine analysis,benchmarking analysis,and special analysis,and the application of standardization,collaboration and informatization in the actual management accounting report system of the company.It ponders over the transformation of management accounting report system,and proposes that in the future the E&P company should establish a comprehensive barrel oil cost control system,strengthen the construction of big data of financial and business and transform to the digital strategic accounting,and focus on transforming the accounting team&accounting people to T type talents.

关 键 词：石油公司 管理会计报告体系 业财融合 数字化 战略会计 

分 类 号：F426.22[经济管理—产业经济] F406.7F234.3