数字经济趋势下铁路司库体系建设措施研究  

Measures of Railway Treasury System Development under Digital Economy Trend

作　　者：于茜 沈忱 YU Qian;SHEN Chen(Interbank Business Department,China Railway Finance Corporation Limited,Beijing 100038,China;Institute of Computing Technology,China Academy of Railway Sciences Corporation Limited,Beijing 100081,China)

机构地区：[1]中国铁路财务有限责任公司同业业务部,北京100038 [2]中国铁道科学研究院集团有限公司电子计算技术研究所,北京100081

出　　处：《铁道运输与经济》2025年第3期216-222,232,共8页Railway Transport and Economy

基　　金：中国铁道科学研究院集团有限公司科研项目(2023YJ260)。

摘　　要：研究数字经济趋势下铁路司库体系建设,有助于提升铁路财务管理的数字化水平,推动铁路高质量发展。通过阐述司库定义与数字人民币概念,分析国外铁路运输企业司库体系建设及国内中央企业司库体系建设现状,总结司库建设经验,研究铁路司库体系建设。结合国铁集团实际情况,基于司库建设需求与基本原则,提出做好建设前期工作、建立司库试点、开展阶段性司库建设的建设思路,并基于发展数字经济的战略角度,提出应用数字人民币提升铁路资金运转效率、彰显铁路财务管理优势、保障铁路资金安全。结合工作实际,提出司库建设过程中应注意系统整合、历史数据质量、数字化转型、数据安全和隐私保护等关键问题,并提出应对措施,为铁路司库体系建设提供参考。This paper aimed to study the development of the railway treasury system within the context of digital economy trends,helping promote the digitalization of financial management in the railway sector and drive high-quality development.By defining the treasury and exploring the concept of digital Renminbi(e-CNY),this paper analyzed the current state of treasury system development in foreign railway transportation companies and Chinese central enterprises,drawing lessons from the best practices and studying railway treasury system development.Based on the actual situation of China Railway Group and the needs and basic principles of treasury development,this paper proposed a three-step approach to treasury development,including work preparation,pilot project establishment,and phased implementation.Based on the strategic perspective of developing the digital economy,it proposed to use e-CNY to improve cash flow efficiency,enhance the financial management capabilities of railways,and ensure the security of railway funds.Finally,based on practical work,this paper pointed out key considerations during the treasury development process, such as system integration, data quality from historical records, digitaltransformation, data security, and privacy protection. Solutions were provided for addressing thesechallenges, providing references for developing the railway treasury system.

关 键 词：铁路 司库 财务管理 信息化 数字人民币 

分 类 号：U2-9[交通运输工程—道路与铁道工程]