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为了加强战略合作,负责运营管理国家基干管网的输油气企业,与管道沿途省份或民营资本,本着优势互补、互利共赢、共同发展的原则,共同投资设立合资公司,负责运营管理本省级管网。根据《国务院关于鼓励和引导民间投资健康发展若干意见》中有关“支持民间资本参股建设原油、天然气、成品油的储运和管道输送设施及网络”的意见,负责运营管理国家基干管网的输油气企业与民间资本共同投资,成立合资公司,建设并运营管理国家批准建设运营的国家输油气基干管网。由于各省或民营资本出资方对于管道建设、运营的不熟悉,一般由负责运营管理国家基干管网的输油气企业作为控股方,合资公司成为输油气企业的控股公司。控股公司的财务管理应坚持政资分开、两权分离、责权利相结合、经济效益、产权股金再投入,资本保全等原则。本文主要分析当前控股公司财务管理存在的问题和不足,从加强教育培训、健全规章制度、强化执行和落实加强会计核算、强化成本控制、推进公司财务与业务一体化、落实监督约束机制等途径,对如何提高输油气企业控股公司的财务管理水平进行探讨,提出相应的对策。
In order to strengthen strategic cooperation, the oil and gas companies that operate and manage the national trunk pipe network jointly invest and establish joint ventures with the provinces along the pipeline or with private capital for the operation and management of the province based on the principle of complementarity, mutual benefit and win-win and common development Pipe network. According to the Opinions of the State Council on Several Opinions on Encouraging and Guiding the Healthy Development of Non-Governmental Investment in the “Storage, Transportation and Pipeline Transport Facilities and Networks Supporting the Construction of Crude Oil, Natural Gas and Refined Oil by Private Capital Participation”, he is responsible for the operation and management of the National Key Pipe Network Of the oil and gas companies and private capital joint venture to set up a joint venture to build and operate the country approved the construction and operation of the national oil and gas base pipe network. As provinces or private capital contributors are unfamiliar with the construction and operation of pipelines, the oil and gas companies that are responsible for the operation and management of the national backbone network are the controlling parties. The joint venture company becomes the holding company of the oil and gas enterprises. The holding company’s financial management should adhere to the principle of separation of government and capital, separation of two rights, combination of responsibilities and rights, economic benefits, re-investment of equity funds and capital preservation. This article mainly analyzes the existing problems and deficiencies in the financial management of the holding company from the aspects of strengthening education and training, perfecting the rules and regulations, strengthening the implementation and implementation of accounting accounting, strengthening cost control, promoting the integration of the company’s finance and business, implementing the supervision and restraint mechanism, How to improve the financial management level of the holding company of oil and gas enterprises is discussed and the corresponding countermeasures are put forward.