集团公司全面预算管理的创新要点——以中国石油数智化预算体系为例  

Innovative Design of Comprehensive Budget Management System-an example of China Petroleum's Digitalized Budget System

作　　者：朱吉好 Zhu Jihao

机构地区：[1]中国石油天然气集团有限公司财务部

出　　处：《管理会计研究》2025年第1期31-41,共11页MANAGEMENT ACCOUNTING STUDIES

摘　　要：中国石油财务工作紧紧围绕“建设世界一流综合性国际能源公司”战略目标,贯彻落实国务院国资委《关于中央企业加快建设世界一流财务管理体系的指导意见》对企业全面预算管理的要求,以全集团统一的数据标准、流程规范为基础,强化总部的制度设计能力,加强对总部重点预算项目全过程管控,构建支撑战略、业财融合、闭环施策的预算管理体系,以此不断推进集团财务管理工作日趋精细化、数字化、智能化,有力支撑战略、科学决策、服务业务、防范风险和创造价值。China Petrochina's financial work is closely focused on the strategic goal of"building a world-class comprehensive international energy company",implementing the requirements of the State owned Assets Supervision and Administration Commission's"Guiding Opinions on Accelerating the Construction of a World Class Financial Management System for Central Enterprises"for comprehensive budget management of enterprises.Based on the unified data standards and process specifications of the entire group,it strengthens the headquarters'system design ability,strengthens the full process control of key budget projects,and constructs a budget management system that supports strategy,business finance integration,and closed-loop policy implementation.Continuously promoting the refinement,digitization,and intelligence of financial management work,effectively supporting strategy,scientific decision-making,service business,risk prevention,and value creation.

关 键 词：数智化 全面预算 价值创造 

分 类 号：F275[经济管理—企业管理]