关于煤层气对外合作项目财务管理工作的思考

Consideration on Financial Management of Foreign Cooperation Project on Coalbed Methane

国内煤层气对外合作经过十几年的发展,目前已进入良性发展的新阶段,在加快对外合作项目勘探步伐和实现煤层气商业化突破的进程中,财务管理工作非常重要。本文从实际工作出发,从对外合作财务人员的选拔、培训及管理方面进行了详细剖析;对合作项目实施的过程管理,包括会计档案管理、财务预算管理,以及联合账簿审计监督等方面进行了重点阐述,旨在总结以往工作经验,供从事对外合作项目财务管理工作的人员参考和交流。

With more than ten years＇ development, China＇s foreign cooperation on coalbed methane has entered into a new stage of sound development. Therefore, financial management becomes very important when accelerating the exploration pace of foreign cooperation projects and realizing the breakthrough of coalbed methane commercialization. This paper will analyze the selection, training and management of fi nancial staff on foreign cooperation projects in details based on the practical work, with emphasis on the process management of cooperation project construction, including accounting files management, financial budget management and joint account audit, in a bid to summarize the previous experience for the refer ence and exchange of the financial staff on foreign cooperation projects.