智慧财务共享下石油企业数字化内部控制研究  

Research on digital internal control of petroleum enterprises under smart financial sharing

作　　者：牛晓玲 Niu Xiaoling(Acquisition and Sharing Center of Cnooc Refinery Co.,Ltd.,Huizhou,Guangdong,516200)

机构地区：[1]中海石油炼化有限责任公司采办共享中心,广东惠州516200

出　　处：《市场周刊》2025年第8期130-133,共4页Market Weekly

摘　　要：随着信息技术快速发展,我国石油企业纷纷构建智慧财务共享服务中心,依托共享平台和数智技术统筹企业产供销等各环节信息,实现数据价值的深度挖掘,帮助企业完成战略目标。此背景下,企业内部控制工作也迎来新机遇,依托共享平台和先进的数据技术,为石油企业提升内部控制效率和质量提供了新动力。文章在分析智慧财务共享服务中心为石油企业数字化内部控制提供基础作用的同时,分析面临的相关问题,并依托智慧财务共享服务中心平台提出相关策略,旨在为更多石油企业提供借鉴。With the rapid development of information technology,Chinese oil companies have successively built smart financial shared service centers,relying on shared platforms and digital technology to coordinate information in various links such as production,supply,and marketing,realizing deep mining of data value,and helping enterprises achieve strategic goals.In this context,internal control work in enterprises has also ushered in new opportunities,relying on shared platforms and advanced data technology to provide new impetus for oil companies to improve internal control efficiency and quality.This article analyzes the fundamental role of the smart financial shared service center in providing digital internal control for petroleum enterprises,as well as the related issues it faces.Based on the smart financial shared service center platform,relevant strategies are proposed to provide inspiration for more petroleum enterprises.

关 键 词：智慧财务共享服务中心 数字化内部控制 风险管理 

分 类 号：F407.72[经济管理—产业经济]