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石油行业的全球化趋势越来越明显,企业竞争压力越来越大,我国石油企业在国际、国内市场都遇到了国际大石油公司的严峻挑战。面对国内外激烈的市场竞争,为实现企业价值目标,企业必须在经济管理过程中,控制风险,提高效益,有机组合资金,加快资金循环,实现资本的保值增值。为此,石油企业必须加强财务管理。本文从打破传统模式,细化财务职能,突破财务界限,发展战略管理会计等方面对石油企业财务管理的发展趋势进行了探究。
The globalization trend of oil industry is more and more obvious, and the pressure of competition among enterprises is getting bigger and bigger. Our petroleum enterprises have encountered the severe challenges of international large oil companies in the international and domestic markets. Faced with fierce market competition at home and abroad, in order to achieve the goal of enterprise value, enterprises must control risks and improve efficiency in the process of economic management, combine funds in an organic way, speed up capital circulation and realize the preservation and appreciation of capital. To this end, oil companies must strengthen financial management. This article explores the development trend of financial management of petroleum enterprises from the aspects of breaking the traditional model, refining the financial functions, breaking the financial limits and developing strategic management accounting.