石油公司国际化经营的财务价值管理

Financial Value Management in the International Operation of Oil Companies

目前国外大石油公司借助现代信息技术,已实现了战略管理理念、战略计划、年度经营计划、财务预算等的无缝衔接。同时,企业资源计划(ERP)等管理信息系统的实施,为有效利用企业内部资源、及时适应外部环境的变化提供了强有力保障。与之相比,中国石油公司在这方面还有很大差距。在开展国际化经营过程中,中国石油公司应遵循“从战略出发、高起点、分步实施”的原则,搭建和优化价值链管理平台:强化油气会计管理基础工作;强化国际税务研究,减少税务成本;优化业务流程,完善内控制度;适应国际化经营管理要求,实施企业资源计划(ERP);强化油气储量核心资产的管理;以提高资本投资效果为目的进行项目动态评价;优化资本管理,优化中长期资本结构。同时,应树立企业集团全局意识,综合考虑企业集团整体效益,明确财务职能的中长期定位,积极选聘和培养复合型国际化财务管理人才。

Some major foreign companies have achieved seamless integration of strategic management philosophies, strategic planning, annual operation planning and financial budgets by employing advanced information technologies. The implementation of such management information systems as ERP has also offered strong backup for effective application of internal resources and prompt adaptation to changes in the external environment. The Chinese oil companies, by contrast, lag much behind in this respect. In their process of 'going international', Chinese oil companies need to follow a path of 'acting upon the business strategies for stepwise implementation' to establish and optimize the platform for value chain management; reinforce the basics for oil/gas accounting management; research international taxation and reduce its cost; optimize business procedures and perfect internal control systems; meet the requirements for international operation and management by implementing ERP; beef up management of core oil/gas assets; develop dynamic project evaluation for the purpose of increasing returns on capital investment; better capital management and optimize long- and medium-term capital structure. At the same time, give full consideration to their overall interest and profits, with particular focus upon defining long- and medium-term financial goals. Recruit and develop high-profile financial management talent qualified for international assignments. S