引用格式:

贾建平.论会计集中核算体制下财务人员职能转变[J].天然气与石油,2010,28(5):0.doi:
.Study on Function Change of Financial Personnel under Centralized Accountant Business Accounting System[J].Natural Gas and Oil,2010,28(5):0.doi:

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DOI:

作者:

贾建平

作者单位:

中国石油塔里木油田公司

关键词:

集中核算；现实意义；职能转变
Centralized accounting; Realistic meaning; Function change

摘要:

为适应集团公司多元化业务的发展，财务人员职能较传统意义将发生重大转变，沿着集中和共享的趋势发展。采用简化业务流程，加强价值链的管理，强调扁平化，减少管理层次，根据集中核算产生的根源及现实意义，最终实现向分析功能、风险控制职能、价值链、懂生产经营的方向转变。
In order to adapt to the development of diversified business of CNPC, financial personnel functions shall have significant change. Briefly introduced are such changes as business process simplification, value chain management strengthening and management level decrease. According to the centralized accounting origin and its realistic significance, finally change is realized toward analysis function, risk control function, value chain and production and operation understanding.

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