摘要
资金在企业生产经营过程中占据着重要地位,是企业赖以生存的血液和基础。在企业经营管理过程中,必须将资金管理放在财务管理的第一位。本文将理论分析与案例研究相结合,采用归纳法与对比分析法,对国内外大型石油企业集团如BP、埃克森美孚、中国石化与中国海油内部资金集中管理的情况进行了分析,总结国外石油企业集团资金集中管理的先进经验,从中挖掘出值得我国大型石油企业借鉴的经验。
Capital plays an important role in the production and operation of enterprises,and it is the blood and foundation on which enterprises depend.In the process of business management,fund management must be placed first in financial management.This paper combines theoretical analysis with case study,and uses inductive and comparative analysis methods to analyze the internal management of large domestic and international large oil enterprise groups such as BP,Exxon Mobil,Sinopec and CNOOC.The advanced experience of centralized management of foreign oil enterprise groups has unearthed experience that is worthy of reference from large oil companies in China.
出处
《中国石油企业》
2019年第6期76-80,4,共6页
China Petroleum Enterprise