数智化时代下企业集团司库管理体系研究

Research on Group Level Treasurer Management System in the Age of Digital Intelligence

2022年1月和2月,国务院国资委相继印发《关于推动中央企业加快司库体系建设进一步加强资金管理的意见》和《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》,以加快培育具有全球竞争力的世界一流企业为目标,全面加快中央企业财务管理精益化、集约化、数智化建设进程,中央企业司库体系建设也由此进入全面系统性推进阶段。本文分析了全球集团企业司库建设模式概况,阐述了我国企业司库建设的现状和在资金管理方面面临的挑战,并对我国企业集团在进行司库建设时应把握的基本原则、司库建设的功能布局等提出了建议,希望能为数智化时代下我国企业集团司库管理体系构建带来一定的启示。

In January and February 2022, the State-owned Assets Supervision and Administration Commission of the State Council successively issued “The opinions on promoting central enterprises to accelerate the construction of the treasury management system to further strengthen their cash management ability” and “The guiding opinions on accelerating the construction of world-class financial management system”. With the goal of accelerating the cultivation of world-class enterprises with global competitiveness, the construction of the central enterprise treasurer management system has thus entered a comprehensive and systematic stage. This paper analyzes the general situation of the global modes of the enterprise treasurer management system, expounds the current situation and challenges of China’s enterprise treasurer management system, and puts forward suggestions on the basic principles and functional layout of China’s enterprise group treasurer management system, hoping to bring some enlightenment to China’s enterprise group treasurer management system in the era of digital intelligence.