会计学院知识库

随着企业资金需求的日益增长，实现资金管理创新已成为企业紧跟时代步伐、把握价值创造主导权的必由之路。2022年，国资委发布《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》，这不仅为中央企业提供了转型升级的契机，更是对内部金融资源管理体系进行了全面重构。该意见深刻体现了司库管理在企业资金管理中的核心战略地位，同时强调了优化司库管理模式的迫切性和重要性。

中国石油的司库管理实践在中国企业界内具有显著的代表性。从2009年开始构建全球司库管理模式以来，中国石油司库管理在集中化、系统化、规范化方面做得不错。但是，司库管理模式并非一成不变，需要随着企业内外部环境的变化与国家政策导向要求进行持续优化和改进。因此，对中国石油司库管理模式进行深入分析，并针对性地提出建议，对于加快中国石油建设世界一流财务管理体系具有理论意义与现实必要性。

本文基于司库管理等核心概念，通过综合运用文献分析与案例研究法，选取中国石油的司库管理模式为具体研究对象，并借鉴王竹泉等学者提出的创新理念，深入分析了该司库模式运行的成效。研究过程中，我们详细探讨了中国石油司库管理模式运行的总体状况，并深入分析了运用司库管理模式过程中所遇到的难题与挑战。在此基础上，我们进一步提出了加快建设司库管理模式的切实可行措施，以期为企业资金管理的创新与发展提供有益的参考和借鉴。通过本文的研究，我们旨在推动司库管理理论与实践的深度融合，为企业实现资金管理的转型升级提供有力支持。

研究发现，中国石油司库管理模式在资金集中管理和统一调配方面做出了一些有益成果，但是还存在营运资金利用效率不高、短期财务风险过高、信息化水平有限、司库管理定位滞后、人才团队发展不成熟等问题。基于以上问题，在充分了解国家政策的基础上，本文提出从营运资金管理、财务风险管控、信息技术支撑、司库定位升级、人才团队建设等多视角来落实司库管理模式，进而推动资金管理体系的现代化进程。

With the growing demand for corporate funds, realizing innovative fund management has become an inevitable path for enterprises to keep up with the times and grasp the dominant power of value creation. In 2022, the State-owned Assets Supervision and Administration Commission issued the Opinions on Promoting the Acceleration of Treasury System Construction by Central Enterprises to Further Strengthen Fund Management, which not only provided central enterprises with an opportunity for transformation and upgrading, but also comprehensively reconstructed the internal financial resource management system. This opinion profoundly reflects the core strategic position of treasury management in corporate fund management, and emphasizes the urgency and importance of optimizing the treasury management model.

CNPC's treasury management practice is representative within the Chinese corporate sector. Since the establishment of a global treasury management model in 2009, CNPC's treasury management has performed well in terms of centralization, systematization, and standardization. However, the treasury management model is not static and requires continuous optimization and improvement based on changes in the internal and external environment of the enterprise and national policy directives. Therefore, conducting a deep analysis of CNPC's treasury management model and proposing targeted suggestions are theoretically significant and practically necessary for accelerating the construction of a world-class financial management system for CNPC.

Based on core concepts such as treasury management, this article comprehensively utilizes literature analysis and case study methods to select CNPC's treasury management model as the specific research object. Drawing on innovative ideas proposed by scholars such as Wang Zhuquan, we have conducted a thorough analysis of the effectiveness of this treasury model. During the research process, we discussed in detail the overall status of the operation of CNPC's treasury management model and analyzed the difficulties and challenges encountered in the application of the treasury management model. On this basis, we further proposed practical measures to accelerate the construction of the treasury management model, aiming to provide useful references for the innovation and development of corporate fund management. Through this research, we aim to promote the deep integration of treasury management theory and practice, providing strong support for enterprises to achieve the transformation and upgrading of fund management.

The study found that CNPC's treasury management model has made some beneficial achievements in centralized fund management and unified allocation, but there are still issues such as low utilization efficiency of working capital, excessive short-term financial risks, limited informatization levels, lagging treasury management positioning, and immature talent team development. Based on these issues and a thorough understanding of national policies, this article proposes to implement the treasury management model from multiple perspectives such as working capital management, financial risk control, information technology support, treasury positioning upgrades, and talent team construction, thereby promoting the modernization process of the fund management system.