“数四字标化两转实型”的价值核算体系与财务——基于中石油塔里木油田公司的案例研究

The Value Accounting System of"Four Standards and Two Records"and the Digital Transformation of Finance Function:The Case Study of PetroChina Tarim Oilfield Company

本文基于中石油塔里木油田公司“四标两实”的价值核算体系,通过案例研究的方法,对其构建背景、内容及其对财务数字化转型的影响进行了深入分析。本文研究发现,塔里木油田公司通过“业财语言标准化、业务流程标准化、通用表单标准化、数据采集和应用标准化”四个标准化建设以及“成本”与“资产”两个写实,构建一套以价值为核心的管理会计核算体系。本文以塔里木油田公司“四标两实”的价值核算体系为研究对象,分析其构建的背景、具体内容以及对财务数字化转型的影响,不仅为国内大型企业集团的财务数字化转型实践提供了借鉴,也为政府和行业管理部门制定政策提供了实践依据。

Based on the value accounting system of"four standards and two records"of PetroC hina Tarim Oilfield Company,this paper makes an in-depth analysis of its construction background,content and impact on financial digital transformation by case study method.This paper finds that Tarim Oilfield Company has built a set of value driven management accounting system through the standardization construction of"business and finance discourse,business process,universal form,data collection and application"and the two records of"cost"and"asset".This paper takes the value accounting system of"four standards and two records"of Tarim Oilfield Company as the research object,analyzes its construction background,specific content and impact on the financial digital transformation,which not only provides reference for the financial digital transformation practice of domestic large enterprise groups,but also provides an example for the government and public management departments to formulate policies.