引言 

国有企业是我国国民经济发展的中坚力量，能源运营板块在国有经济中具有重要地位和深刻影响。能源行业数字化转型是可持续发展的重要引擎，将有力推动我国碳达峰碳中和目标的实现。近年来，习近平总书记高度重视数字中国建设，国资委也先后提出了“加快推进国有企业数字化转型工作”和建设“1455”世界一流财务管理体系的具体要求，进一步优化中央企业“一利五率”的经营指标体系，加快推进中央企业高质量发展。毕马威能源央国企数智化财务洞察旨在通过系列文章，结合专业及行业视角，为能源央国企财务数字化转型思路提供借鉴，携手应对财务数字化转型过程中的风险与挑战。

一、数智化财务管控体系建设背景

1、企业面临着全面数字化转型的挑战

回首近几年的全球经济与贸易发展格局，一场突如其来的新冠疫情为企业经营带来了重重挑战。如何快速响应瞬息万变的商业环境，成为决定企业成败的重要因素，数字化信息技术正是企业灵活应对外部挑战的重要手段。而对于当代首席财务官而言，他们承担着探索构建企业财务与业务解决方案的重任，通过财务数字化转型提升财务的响应速度，这份需求比以往任何时候都更为迫切。

碳中和趋势下，面对不断变化的社会和经济环境，技术与装备密集型的传统能源行业正处于探索利用数字化实现降本增效、低碳和可持续发展的转型期。未来信息技术也将进一步驱动能源业务创新和商业模式变革，逐步向数字化、智慧化运营模式转变。

2、财务转型离不开数字技术的驱动

传统财务组织往往聚焦于交易处理、记账和报告工作，缺少业务洞察力和战略思维。未来一流财务组织的职能定位将逐步向“智能财务”和“战略财务”转型，趋向于价值创造、业务伙伴和战略决策，财务将由会计和报告中心转变为前瞻性预测和战略支持中心，这是全球财务管理转型的必然趋势。

世界一流的财务组织往往能够充分利用先进的技术和工具，为业务转型和发展提供分析洞察力和远见。近年来各大能源央国企相继向综合能源服务和智慧能源新赛道转型，并开始同步思考和探索财务管理的数字化变革，以信息技术驱动财务职能转型，发挥财务在决策分析和战略支持方面的作用。

二、数智化财务管控体系方案框架

管理的改进来源于价值创造，并最终服务于价值创造。毕马威认为：一流数智化财务管控体系建设要以价值创造为中心，以信息技术为主要依托，全面提升企业财务运营、人才队伍、管理工具的运转效能和工作效率，赋能一流财务体系建设，推动财务变革与职能转型。

1、流程和数据供应链支持运营管理提升

(1)  标准化、自动化、端到端的财务流程

一流的财务应是流程驱动的财务。在能源行业逐渐面临利润紧缩和经营风险增加的大背景下，优化企业内部业务流程各个环节、提升运营管理能力尤其重要。企业要搭建起标准化、自动化、端到端的财务流程，一方面要深入前端业务流程，抽取其共性特征，并通过共享系统、云端ERP等财务信息系统将财务流程固化，形成标准化流程组件。另一方面要通过数字化路径，检测出流程中的非增值活动和流程缺陷，并可视化呈现识别结果与问题（如创建可视化流程图），制定针对性的流程优化与重塑方案，消除不增值环节，提高财务流程再造的效率。

(2)  智慧化、规范化的大数据管理

一流的财务也是数据驱动的财务。能源企业发展过程中由于企业上下游业务链长，数据量大，不同板块业务如勘探、开发、炼油、化工、销售有着显著的差别，在数据管理过程中往往面对着大量的业财数据、复杂的管理维度，存在各种数据问题阻碍着财务的高效运转。因此建设数据供应链，管理好数据的前世今生，提升数据质量，创建数据服务，挖掘数据价值便成为了数智化财务建设的重要基础。首先可以通过信息系统集成实现业财数据的对接，消除数据孤岛；此外可以通过数据治理和数据中台的部署，统一数据标准，管理数据资产；最后可以借助数字化分析工具，构建起端到端的企业级人工智能分析决策平台，提高数据应用部署能力和深度分析能力，赋能业务，实现价值创新。

2、智能高效新兴技术赋能财务管理变革提升

能源领域的智能化、去中心化已是大势所趋，若将新兴技术运用到整个能源价值链中，新的业务模式和机遇将应运而生。面对数字化变革大势，领先的能源央国企纷纷致力于打造集成、统一、共享的新一代财务管理平台，并逐步开始探索新兴技术在财务领域的创新应用场景，以技术赋能财务管理变革和提升。

云技术、机器学习、区块链、数据管理等先进技术，可以为企业提供跨领域的数字集成解决方案。将这些新技术应用于财务领域，实现基于智能技术的数据分析与预测，能够极大提升各级财务随需应变的敏捷经营能力。企业可以结合自身实际需求引进和采用如下技术：

(1)  云端ERP：

ERP系统能够整合端到端的业财流程，借助公有云或私有云技术，进一步加速流程共享和敏捷部署能力，实现从财务到经营层面的穿透。例如，头部能源企业广泛使用的新一代SAP S/4 HANA技术，由于其具备高度的集成性、强大的数据处理功能，能够帮助企业建立起全新的财务数字化核心架构。

(2)  RPA机器人：

结合人工智能、机器学习的RPA机器人，可以应用于银企对账、发票验真等多种财务工作场景，实现人机并存、协同作业，提升财务工作自动化水平，释放财务人力资源。

(3)  区块链：

分布式账本技术是区块链技术的核心，能够将参与者的交易信息记录在同一账簿中并共同享用。因此区块链作为一种分布式账本数据库，其生成的交易记录不可篡改，将其应用到财务领域，能够保障财务信息的真实准确。

3、数字化财务人才支撑财务能力结构转型

人才是能源技术变革的重要推动力量，数字化复合型人才是能源企业数字化转型的核心资产。财务领域人才的数字技能也在不断提升，其能力结构分布将由基础交易处理更多地转移到分析和洞察。业务解决方案架构师、业务规划分析师、财务数据建模师等专家角色将不断涌现，辅以智能自动化工具，能够提供出具新的业务方案架构、对业务进行分析和监督等全方位的服务。具有全球视野、精通业务、数字技能的“业务/财务+数字化”复合型人才，将为能源行业数智财务建设开创新局面，推动能源行业高质量发展。

4、数字化技术驱动财务管理工具革新

从广泛意义来讲，数字化技术已成为引领能源产业变革的原动力之一，在能源企业战略革命过程中发挥着不可或缺的作用，也将为财务转型带来巨大推动力。随着以预算、分析与绩效考核为代表的财务管理工具对智能化的要求越来越高，新兴技术的发展不断驱动着财务管理工具的革新，相继涌现出数据可视化、分析仪表盘、管理驾驶舱等工具。

为加快推进中央企业高质量发展，国资委进一步优化中央企业经营指标体系为“一利五率”，指出要强化目标管理、量化任务分解、实化工作措施，充分发挥业绩考核指挥棒作用，统筹实现质的有效提升和量的合理增长。这要求企业深化分析与绩效管理工具的应用，对此毕马威提出了企业绩效管理模型、一站式绩效管理仪表盘等管理模型与工具。以绩效管理仪表盘为例，作为领先的可视化智能商业分析工具，绩效仪表盘基于云计算和算法技术，支持按需检索和自动生成分析结果。绩效管理仪表盘能够为首席财务官提供一站式服务，聚焦管理层所关注的战略领域、业务问题，动态呈现财务信息与业务运营细节，辅助绩效评估和战略决策。

三、结语

展望未来，我国经济将面临后疫情时代的恢复性增长。与此同时，加快能源行业数字化转型，必将为推动能源高质量发展提供更加坚实的支撑，助力“双碳”目标顺利实现。财务管理在这场变革过程中也将面临着诸多机会和挑战。毕马威多年来致力于能源央国企财务数字化变革与转型领域，形成了丰富的行业经验和经过验证的实施、交付能力。我们期待与您一起，主动拥抱变革，共同畅想并实践未来“数智化财务”，对标世界一流，实现长期价值。

翻译：

Introduction

State-owned enterprises are the main force of our national economic development. The energy operation sector has an important and profound influence in the state-owned economy. The digital transformation of energy industry is an important engine of sustainable development and will strongly promote the realization of the goal of achieving peak carbon neutrality. KPMG Energy State-owned enterprises number intelligent financial Insight aims to provide reference for the financial digital transformation of energy state-owned enterprises through a series of articles, combining professional and industry perspectives, and jointly deal with the risks and challenges in the process of financial digital transformation.

Background of the construction of intelligent financial control system

Enterprises are faced with the challenge of comprehensive digital transformation

Looking back at the development pattern of global economy and trade in recent years, a sudden COVID-19 pandemic has brought many challenges to business operations. How to respond quickly to the ever-changing business environment has become an important factor determining the success or failure of enterprises. Digital information technology is an important means for enterprises to flexibly cope with external challenges. For contemporary Cfos, the need to explore and build corporate financial and business solutions through digital financial transformation to improve financial responsiveness is more urgent than ever.

Under the trend of carbon neutrality, faced with the changing social and economic environment, the traditional energy industry with intensive technology and equipment is in the transition period of exploring the use of digitalization to achieve cost reduction and efficiency, low carbon and sustainable development. In the future, information technology will further drive energy business innovation and business model reform, and gradually shift to digital and intelligent operation mode.

Financial transformation cannot be separated from the drive of digital technology

Traditional financial organizations tend to focus on transaction processing, bookkeeping and reporting, and lack business insight and strategic thinking. In the future, the functional positioning of first-class financial organizations will gradually transform to “intelligent finance” and “strategic finance”, and tend to value creation, business partners and strategic decision-making. Finance will transform from accounting and reporting center to forward-looking prediction and strategic support center, which is an inevitable trend of the transformation of global financial management.

World-class financial organizations are often able to take full advantage of advanced technologies and tools to provide analytical insight and vision for business transformation and development. In recent years, major energy central state-owned enterprises have transformed to comprehensive energy services and smart energy new track, and began to think and explore the digital transformation of financial management, with information technology to drive the transformation of financial functions, and play the role of finance in decision-making analysis and strategic support.

Program framework of digitalized financial control system

The improvement of management originates from value creation and ultimately serves value creation. KPMG believes that the construction of the first-class digital intelligent financial control system should focus on value creation and rely mainly on information technology, comprehensively improve the operation efficiency and work efficiency of the enterprise’s financial operation, talent team and management tools, enable the construction of the first-class financial system, and promote the financial reform and functional transformation.

Process and data supply chain support operation management improvement

(1) Standardized, automated and end-to-end financial processes

First-class finance should be process-driven finance. In the context of the energy industry gradually facing profit tightening and increasing business risks, it is particularly important to optimize all aspects of the internal business process and improve the ability of operation management. In order to build standardized, automated and end-to-end financial processes, enterprises should, on the one hand, go deep into front-end business processes, extract their common characteristics, and solidify financial processes through sharing systems, cloud ERP and other financial information systems to form standardized process components. On the other hand, non-value-added activities and process defects in the process should be detected through the digital path, and identification results and problems should be visually presented (such as creating visual flow charts), and targeted process optimization and remodeling programs should be formulated to eliminate non-value-added links and improve the efficiency of financial process reengineering.

(2) Intelligent and standardized big data management

Stellar finance is also data-driven finance. In the development process of energy enterprises, due to the long upstream and downstream business chain and large amount of data. Different businesses such as exploration, development, oil refining, chemical industry and sales have significant differences. In the process of data management. They are often faced with a large number of industry and financial data and complex management dimensions. And various data problems hinder the efficient operation of finance. Therefore, the construction of data supply chain, the management of the past and present lives of data. The improvement of data quality, the creation of data services. And the mining of data value have become an important basis for the construction of digital intelligence finance.

Firstly, it can realize the docking of industry and finance data through the integration of information system and eliminate data island. In addition, through the deployment of data governance and data center, unified data standards, data assets management. Finally, digital analysis tools can be used to build end-to-end enterprise-level artificial intelligence analysis and decision platform, improve data application deployment capabilities and in-depth analysis capabilities, empower business and realize value innovation.

Intelligent and efficient emerging technologies enable financial management reform and improvement

Smart and decentralized energy is the trend, and new business models and opportunities will emerge if emerging technologies are applied throughout the energy value chain. Faced with the trend of digital change, leading state-owned energy enterprises have been committed to creating a new generation of integrated, unified and shared financial management platform, and gradually began to explore the innovative application scenarios of emerging technologies in the financial field, enabling financial management reform and improvement with technology.

Advanced technologies such as cloud technology, machine learning, blockchain and data management can provide enterprises with cross-domain digital integration solutions. The application of these new technologies to the financial sector, enabling data analysis and forecasting based on intelligent technologies, can greatly improve the agile on demand management capabilities of all levels of finance.

Enterprises can introduce and adopt the following technologies according to their actual needs:

(1) Cloud ERP:

ERP system can integrate end-to-end business and financial processes. And further accelerate process sharing and agile deployment capabilities with the help of public cloud or private cloud technology. So as to achieve penetration from finance to management. For example, the new generation of SAP S/4 HANA technology widely used by head energy companies can help companies establish a new financial digital core architecture due to its highly integrated and powerful data processing functions.

(2) RPA robot:

The RPA robot combined with artificial intelligence and machine learning can be applied to various financial work scenarios. Such as bank and enterprise reconciliation, invoice verification, etc., to realize man-machine coexistence and collaborative work. Improve the automation level of financial work, and release financial human resources.

(3) Blockchain:

Distributed ledger technology is the core of blockchain technology, enabling participants to record transaction information in the same ledger and share. Therefore, as a distributed ledger database, the transaction records generated by blockchain cannot be tampered with. Applying blockchain to the financial field can guarantee the authenticity and accuracy of financial information.

Digital financial talents support the structural transformation of financial capability

Talent is an important driving force of energy technology change. And the digital compound talent is the core asset of the digital transformation of energy enterprises. The digital skills of finance professionals are also improving. And the distribution of their ability structure will shift more from basic transaction processing to analysis and insight. Expert roles such as business solution architect, business planning analyst, financial data modeler will emerge, complemented by intelligent automated tools that can provide a full range of services such as issuing new business solution architectures, analyzing and monitoring the business. The “business/finance + digital” compound talents with global vision, business proficiency and digital skills will create a new situation for the construction of Suzhi finance in the energy industry and promote the high-quality development of the energy industry.

Digital technology drives innovation of financial management tools

In a broad sense, digital technology has become one of the driving forces leading the transformation of the energy industry. Plays an indispensable role in the strategic revolution of energy enterprises. And will also bring huge impetus to the financial transformation. As the financial management tools represented by budget, analysis and performance appraisal have higher and higher requirements for intelligence. The development of emerging technologies continues to drive the innovation of financial management tools. And tools such as data visualization, analysis dashboard and management cockpit have emerged in succession.

In order to accelerate the high-quality development of central enterprises. The State-owned Assets Supervision and Administration Commission further optimized the operation index system of central enterprises into “one profit and five rates”. And pointed out that it should strengthen target management, quantitative task decomposition, practical work measures. Give full play to the baton role of performance assessment. And coordinate the effective improvement of quality and reasonable growth of quantity. This requires enterprises to deepen the application of analysis and performance management tools. KPMG has proposed management models and tools such as enterprise performance management model and one-stop performance management dashboard.

Take the Performance Management Dashboard as an example. As a leading visual and intelligent business analytics tool, the Performance Dashboard is based on cloud computing and algorithmic technologies, enabling on-demand retrieval and automatic generation of analytical results. Performance management dashboard can provide a one-stop service for Cfos, focusing on strategic areas and business issues that management is concerned about, dynamically presenting financial information and business operation details to assist performance evaluation and strategic decision-making.

Conclusion

Looking ahead, China’s economy will face recovery growth in the post-COVID-19 era. At the same time, accelerating the digital transformation of the energy sector will provide more solid support for promoting high-quality energy development and facilitate the smooth realization of the dual-carbon goal. Financial management will also face many opportunities and challenges in this process of change. KPMG has been committed to the financial digital transformation and transformation of energy central state-owned enterprises for many years. And has formed a wealth of industry experience and proven implementation and delivery capabilities. We look forward to working with you to take the initiative to embrace the change, imagine and practice the future “digital smart finance”, benchmark the world class, and realize long-term value.

免责声明：本网站安心库Anshinko (https://anshinko.com）内容主要来自原创、合作媒体供稿和第三方投稿，本文为本网站出于传播商业信息之目的进行转载发布，不代表本网站的观点及立场。本文所涉文、图、音视频、LOGO、软件、程序等资料之一切权利和法律责任归原作者所有和承担。本网站对此资讯文字、图片等所有信息的真实性不作任何保证或承诺，亦不构成任何购买、投资等建议，据此操作者风险自担。

任何单位或个人认为本网站中的内容可能涉嫌侵犯其知识产权或存在不实内容时，请及时通知本站，予以删除。