摘要
在全球产业链格局重塑与数字经济蓬勃发展的大背景下,企业资金管理正经历从“财务管控”到“价值创造”的模式革新。在回顾我国司库体系发展历程的基础上,选取国家电网、中国航天科技集团及中国石油等具有代表性的中央企业作为研究对象,采用案例分析法深入剖析其司库体系数字化建设的实践经验,提炼出可供借鉴的共性特征与创新模式。在此基础上,重点探讨了铁路企业构建现代化司库体系的现实需求与实施条件,系统分析了其面临的资金管理分散化、国际化经营挑战、产业链整合障碍、债务风险管控以及数字化转型升级等多维度问题,并据此设计了渐进式实施方案与应对策略。
Under the background of reshaping the global industrial chain structure and vigorous development of digital economy,enterprise fund management is undergoing mode innovation from"financial control"to"value creation".On the basis of reviewing the development process of treasury system in China,this paper selects representative central state-owned enterprises such as State Grid Corporation of China,China Aerospace Science and Technology Corporation and China National Petroleum Corporation as study objects,and analyzes their practical experience of digital construction of treasury system by case study,and summarizes the common features and innovative models for reference.This paper focuses on the practical needs and implementation conditions for railway enterprises to build a modern treasury system,and systematically analyzes the multi-dimensional problems they face,such as decentralized fund management,international operation challenges,industry consolidation obstacles,debt risk management and control,and digital transformation and upgrading,and accordingly designs a gradual implementation plan and corresponding strategies.
作者
耿彦
GENG Yan(Finance Department,China State Railway Group Co.,Ltd.,Beijing 100844,China)
出处
《铁道经济研究》
2025年第3期6-14,共9页
Railway Economics Research
基金
中国国家铁路集团有限公司科技研究开发计划重大课题(2019-0979,2019F009)
中国铁路经济规划研究院有限公司基金课题(2021YJJ18)
中国铁路投资集团有限公司科技研究开发计划项目(2024BTZ003)。
关键词
司库体系
中央企业
案例分析
实施路径
数字化转型
treasury system
central state-owned enterprises
case study
implementation path
digital transformation
作者简介
通信作者:耿彦(1983-),女,河北邯郸人,高级会计师,主要研究方向为企业集团资金管理与结算优化。
