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在大型石油企业中,财务管理是以财务集中管理和控制为基础的。所谓财务集中管理是以网络环境为依托,通过对企业财务集中核算的框架、内容、策略、流程进行合理规划以促进企业财务信息及时准确的传递和共享并集中管理信息,从而为信息的真实性、完整性、有效性提供保障,促进集中监控下属各单位财务核算这一目的的实现。在本文中,笔者首先阐述了将财务集中管理与控制新模式引入石油企业的意义,并提出了建立这种新模式的措施,以供业界讨论、参考。
In large oil companies, financial management is based on centralized financial management and control. The so-called financial centralized management is based on the network environment, through the enterprise financial centralized accounting framework, content, strategy, process planning to promote the timely and accurate financial information delivery and sharing and centralized management of information, so that the authenticity of the information , Completeness and effectiveness to ensure the centralized monitoring of the financial accounting of all subordinate units. In this article, I first elaborated on the significance of introducing a new model of centralized financial management and control into oil enterprises and put forward measures to establish such a new model for discussion and reference by the industry.