打造中国式企业财务管理体系助力实体经济高质量发展——基于《关于中央企业加快建设世界一流财务管理体系的指导意见》的思考

Chinese-style Enterprise Financial Management System for the High-quality Development of Real Economy:Reflections on Guidance on Accelerating the Construction of World-class Financial Management System for Central SOEs

中文关键词:  高质量发展  世界一流财务管理  中国式财务管理体系  大财务  司库制度

英文关键词:high-quality economic development  world-class financial management  Chinese-style financial management system  big finance  treasury system

中文摘要:

      党的二十大提出,国有企业必须加快构建新发展格局,着力推动高质量发展。 在新发展格局和高质量发展的背景下,通过详细解读国务院国资委《关于中央企业加快建设世界一流财务管理体系的指导意见》,阐释了“中国式企业财务管理体系”命题在制度上具有大格局、大财务、大经营、大管理、大数据、大生态六大特征,并从财务管理基础理论、主体、目标等11个维度,提出了中国式财务管理体系的理论主张。结合案例实践,提出中国企业应加快构建个性化的财务管理制度建设体系,按照新发展格局要求再造财务组织架构与管理流程,设计出能够对接战略、监测经营并展现企业价值的财务模型,以及加快司库体系建设以优化集团资金配置效率并防范潜在风险,以构建世界一流财务管理体系。中国式财务管理体系的制度逻辑、理论主张和实操策略既是践行“四个自信”的有效助力,也是“中国式现代化”在企业财务管理学科上的解读。

英文摘要:

      The report to the 20th National Congress of the Communist Party of China proposes that state-owned enterprises must accelerate the construction of a new development pattern and promote high-quality development. In the context of the new development pattern and high-quality development, this paper explains in detail the Guidance on Accelerating the Construction of World-class Financial Management System issued by the State-owned Assets Supervision and Administration Commission of the State Council. This paper believes that the Chinese-style financial management system is characterized by large pattern, big finance, extensive operation, great management, big data and macroecology. On this basis, it proposes the propositions of Chinese-style financial management system from 11 aspects such as the basic theory, subject and goal of financial management. Based on the case analyses, it is suggested that Chinese enterprises should speed up the construction of financial management system with Chinese characteristics, reconstruct the financial organization structure and management process according to the requirements of the new development pattern, and design the financial model that are in line with corporate strategy, monitor corporate operation and show corporate value. Moreover, it is necessary to speed up the construction of the treasury system to optimize the efficiency of capital allocation and prevent risks, so as to build a world-class financial management system. This paper argues that the institutional logic, theoretical propositions and practical strategies of the Chinese-style financial management system can not only facilitate the practice of confidence in the path, theory, system and culture effectively, but also contribute to understanding the Chinese-style modernization in the discipline of corporate financial management. 