构建大型炼化企业“效益四维传导”管理会计模型体系的实践  

The practice of constructing the management accounting model system of “four-dimensional conducting of benefits” in large refining and chemical enterprises

作　　者：章丽莉 Zhang Lili(SINOPEC Beijing Yanshan Company,Beijing 102500)

机构地区：[1]中国石油化工股份有限公司北京燕山分公司,北京102500

出　　处：《石化技术》2022年第1期1-4,共4页Petrochemical Industry Technology

摘　　要：财务管理是企业管理的中心,管理会计模型作为价值链管理的重要工具,如何深度融入所在行业并与企业实际情况相结合,实现有限资源的最优配置是企业财务管理者需要思考的永恒课题。本文结合石油化工行业大型炼化一体化企业特点,从Y公司实际出发,构建了"效益四维传导"管理会计模型,实现了从价值引领到操作控制的有力链接,为企业高质量发展提供了坚强的财务支撑。Financial management is the center of enterprise management.Management accounting model as an important tool of value chain management,how to deeply integrate into the industry and combine with the actual situation of enterprises to achieve the optimal allocation of limited resources is an eternal topic that enterprise financial managers need to think about.In this paper,combining with the characteristics of large-scale refining and chemical enterprises in petrochemical industry and starting with the reality of Y Company,it constructs a management accounting model of "four-dimensional conducting of benefits",which realizes a powerful link from value leading to operation control and provides strong financial support for the high-quality development of enterprises.

关 键 词：炼化企业 价值引领 管理会计模型 

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