世界一流价值型大财务建设——来自中国石油的实践经验
World-Class Value-Oriented Large-Scale Financial Management—Practical Experience from China National Petroleum Corporation (CNPC)

世界一流价值型大财务是世界一流企业建设的基础性工作，是建立、健全世界一流企业现代化治理体系，提高世界一流企业现代化治理水平的着力点。本文立足于中国石油世界一流价值型大财务建设实践，从组织行动基础、运营管理体系、战略平台建设三个维度系统地总结了其建设实践经验，聚焦其未来发展，从工作思路、建设重点、能力建设、财务体系四个方面提出了其高质量发展路径。研究表明：基于价值管理的财务转型原则，中国石油立足于自身战略资源基础和能力，以“五大平台”建设为基础，不断创新管理会计思路、方法，构建起价值引领、价值约束、价值评估、价值创造和价值分享的机制，从而实现了组织行动基础、运营管控体系、战略平台建设三大系统建设的一体化推进模式，极大地促进了世界一流价值型大财务建设工作的顺利开展。
World-class value-oriented large-scale financial management is the basic work of the construction of world-class enterprises, and it is the focus of establishing and improving the modern governance system of world-class enterprises and improving the level of modern governance of world-class enterprises. This paper is based on China National Petroleum Corporation’s (CNPC) world-class value-oriented large-scale financial management practice, systematically summarizes its practical experience in construction from the three dimensions of organizational action foundation, operation management system, and strategic platform construction, and focuses on its future development. The high-quality development path was put forward from four aspects: work ideas, construction priorities, capacity building, and financial system. The results show that based on the principle of financial transformation of value management, China National Petroleum Corporation (CNPC) is based on its own strategic resource base and capabilities, based on the construction of “five platforms”, constantly innovates management accounting ideas and methods, and builds a mechanism of value guidance, value constraint, value evaluation, value creation and value sharing, so as to realize the integrated promotion mode of the construction of the three major systems of organizational action foundation, operation control system and strategic platform construction, and greatly promote the smooth development of world-class value-oriented large-scale financial management.