文/《中国外汇》记者 刘丽娟

Article /《The China foreign exchange》Reporter LiuLiJuan

　　时隔两年多，在中国石油(601857,股吧)大厦，本刊记者再次采访了中国石油天然气集团公司（以下简称“中国石油”或“集团”）财务资产部副总会计师、大司库项目工作组组长吕连浮。彼时，中国石油的大司库项目刚刚启动，初步完成建设蓝图与规划，就像一棵刚刚萌芽的树苗；今日，理想照进现实，大司库项目已经在集团的55家未上市企业上线运行，并将在全集团全面推广。再谈大司库项目，吕连浮多了一份谦和与豁达，也多了一份历经风浪洗礼的从容。

After more than two years，In China's oil(601857,Shares it)building，This reporter interviewed again of China national petroleum corporation（Hereinafter referred to as“China's oil”or“group”）The deputy chief accountant of financial assets、Big treasurer the project team leader even lu float。Back then，China's oil big treasurer project has just started，Completed preliminary planning and construction blueprint，Like a tree just the budding young trees；today，Ideal as into reality，Big treasurer in group project has been listed enterprise online 55 house not running，And the subsidiaries to in comprehensive promotion。Talk about big treasurer project，Lu float more even a modest and open-minded，Also much a after the winds and waves of baptism calmly。

　

　观念的突破 Breakthrough ideas

　　从资金集中管理到司库管理，再到大司库管理，整个项目过程是一个认识、再认识的过程，一个观念不断创新的自我突破过程。

From the centralized fund management to the treasurer management，And then to big treasurer management，The whole project process is a known、Recognition process，A concept of self breakthrough innovation process。

　　从2000年开始，中国石油开始大力推行资金的集中管理。经过多年的发展，集团已经建立起“一个全面，三个集中”的财务管理体制，并取得了规范资金收支、提高资金使用效率、降低资金成本、拓宽融资渠道的效果。但随着资产规模的不断扩大和国际业务的快速发展，以及国内外金融市场的不断变化，集团对资本结构、总体财务风险、资金流动性管理、融资管理、汇率利率风险管理等提出了更高的要求。这些都超出了集中管理的范畴，凸显了资金集中管理的局限性。2009年5月，集团领导批准建设司库体系，将财务管理由传统的被动管理转变为主动管理、战略管理、超前管理。

From 2000 to，China's oil began to carry out vigorously centralized management of the fund。After years of development，The group has been established“A comprehensive，Three focus on”Financial management system，And obtained the standard fund balance of payments、Improve the service efficiency of funds、Reduce the cost of capital、To broaden the financing channels of the effect。But along with the constant expansion of assets and rapid development of the business，And the domestic and foreign financial to the constant change of the market，Group of capital structure、Overall financial risk、Liquidity management、Financing management、Exchange rate of interest rate risk management, put forward a higher request。These are beyond the centralized management category，Highlights the limitations of the centralized fund management。May 2009，The group leader approval for the treasurer system，Will financial management from traditional passive management into active management、Strategic management、Advanced management。

　　2009年，吕连浮从负责集团项目融资转向着手司库理论研究。“开始我自己也有一些抵触情绪，集团资金集中管理的体系运用起来得心应手，在同行中已经走在前列。引入司库体系，这是不是一种概念炒作，是否具有现实的必要性与可行性？这也是项目组成员首先要解决的观念问题。”

2009 years，Lu float from even project financing to responsible for the group to the treasurer theory research。“To start my own some outlaw motion，Group of the centralized fund management system easier to use，In the trade has walked in front。Treasurer system introduced，This is a concept profiteering，Whether it has the necessity and feasibility of reality？This is also the project team members to solve the problems of the first concept。”

　　如何在“一个全面，三个集中”的现有财务管理体系的基础上，进一步提升资金管理水平？项目组成员首先在理论上进行了深入研究，比如企业的资金管理到底应该以什么为抓手、资金管理应该管理哪些事情、资金管理与债务管理有什么区别，等等。

How to“A comprehensive，Three focus on”The existing financial management system of the foundation，Further enhance capital management level？The project team members first in theory is studied，For instance the enterprise money management what should be resdved to what、Money management should management which things、Capital management and debt management have what differentiation，, etc。

　　通过集思广益，项目组成员对司库这一蓝图的认识清晰起来，理想的羽翼也逐渐丰满起来。司库体系建设不仅是对资金集中管理的全面总结提升，而且是通过对资金流和信息流的整合提升集团管控能力的重要途径，更是集团落实国资委要求央企“打造世界一流财务管理”的具体举措。

Through the two heads are better than one，The project team members to the treasurer of the blueprint know clear，The ideal wings also gradually plump rise。The treasurer system construction is not only to the centralized fund management comprehensive summary of ascension，And it is through to the cash flow and information flow of the integration of ascension group control ability of important ways，But the group carries out the sasac scholars from renmin requirements“Build up a world class financial management”Concrete measures。

　　项目组对司库理论的研究得到集团领导的充分认可，集团领导高度赞扬司库项目所具有的重要意义，并提出要建设“大司库”，指出“资金是企业集团生存和发展的基石，大司库是中国石油的生命线”。所谓“大司库”，就是按照“服务主业、安全至上、效率优先”的原则，通过结算集中、现金池统一、多渠道融资、多元化投资、司库风险全面管理、信息系统集成等手段，统筹管理金融资源，统一管理金融业务，有效控制金融风险，保障生产经营需要。

The project team to the treasurer of the theory research group leader get the full approval，The group leader praised the treasurer has the important meaning of the project，And puts forward to want to construction“Big treasurer”，Points out that“Money is the enterprise group the cornerstone of the survival and development，Big oil is the lifeline of China's treasurer”。The so-called“Big treasurer”，Is that according to the“Service industry、Safety first、Efficiency first”principle，Through the settlement on、Cash pool unity、financing、Diversified investment、The treasurer comprehensive risk management、Information system integration method，Overall management of financial resources，Unified management business，Effective control financial risks，Ensure the production and business operation needs。

　　管理能创造价值，是中国石油各级管理层具备的根深蒂固的观念。大司库的建设是一门软科学，是用科学的管理手段提升集团的管理能力，而不是命令式的行政管理。“这充分考验了我们的沟通艺术：面对领导，我们倡导‘管理领导’，替领导将问题想清楚后再沟通；面对其他部门与分公司、子公司，我们倡导‘水的精神’，以柔克刚。”吕连浮说。在项目组的不懈努力下，通过充分的沟通与交流，集团所有部门与分公司、子公司都认可了大司库的概念与模式。

Management can create value，Is China petroleum management at all levels have the idea of the deeply rooted。The construction of large treasurer is a soft science，With scientific management ascend group ability of management，Not imperative administrative management。“This fully tested our communication art：Face the leadership，We advocate‘Management leadership’，For leadership will question to clear after the communication；With other departments and branch、subsidiary，We advocate‘Water spirit’，With softness。”Lu float said even。The project team in the unremitting efforts，Through the sufficient communication and exchange，All the departments and branch group、Subsidiary agreed concept and mode of the big treasurer。

　

　体系的设计 System design

　　2009年，集团人事部专门下文成立大司库体系建设项目组，由集团财务管理高层统领，下设专家组、工作组和项目组。其中，项目组分为制度设计、流程建设和信息建设三个工作组。

2009 years，The group was treasurer of personnel specialized below large system construction project team，From the group of the financial management at the top，Under the expert group、Working group and team。Among them，The project team divided into system design、Process development and information construction three working group。

　　“制度设计、流程建设与信息系统齐头并进，制度具体化为流程，流程固化到系统，系统映射流程，流程体现制度，这是我们推进大司库建设的主要思路。”吕连浮表示。

“System design、Flow construction and information system has gone hand in hand，Specific flow into the system，Curing process to the system，System mapping process，Process embodies system，This is our big the treasurer of the construction of the main ideas。”Lu float says even。

　　制度设计，是设计与司库体系配套的管理制度与实施细则，营造全面、统一的司库管理制度环境。在此制度下，集团各部门与分公司、子公司都能按照统一的制度体系对资金等金融资产进行预测、预算、反映、控制、审批与分析，并通过激励、考核机制确保集团金融资产保值增值。大司库体系的顶层设计，指的是建立以《司库管理办法》为统领的司库制度体系，下设五大类，包括《结算管理办法》、《融资管理办法》、《操作风险管理办法》、《客户管理办法》等19个具体管理办法，改变了以往多个具体资金管理办法并行、层次不清、没有总体管理办法的被动局面。

System design，Is the design and the treasurer system supporting the management system and the detailed rules for the implementation，Create comprehensive、Unified treasurer management system environment。In this system，A group each department and branch、Subsidiary according to all the institutional system of unity of funds, financial assets are predicted、budget、reflect、control、Examination and approval and analysis，And through the incentive、Examination system ensure group financial assets to maintain and increase their value。Big treasurer system the top design，Refers to a《Treasurer management measures》For the system and the treasurer，Consists of five types，including《Settlement management measures》、《Financing management measures》、《Operation risk management measures》、《Customer management measures》19 a specific measures，Has altered the more specific measures for the management of funds parallel、Level is not clear、No general of the measures for the management of passive situation。

　　流程建设，一方面要设计、优化具体流程，另一方面要考虑如何把各种流程嵌入并固定到信息系统，强化集团所有单位都按照统一的流程运作。项目组将总部各部门、各分子公司原有的400多个资金管理的流程进行从上到下、从横向到纵向的整合，简化为目前的100多个流程，以司库管理业务为线条，实现业务与会计核算端对端的衔接。

Process construction，One the one hand, to design、Optimization specific process，On the other hand we should consider how to put all kinds of process and fixed to the information system embedded，Strengthen group all units are according to the unification process operation。The project team will headquarters each department、The molecules of the original company more than 400 funds management flow from the top down、From the horizontal to the longitudinal integration，For the more than 100 simplified procedures，With the treasurer management business for the line，Achieve business and accounting end-to-end cohesion。

　　系统集成，指的是将大司库信息系统与多种资金管理系统集成，实现其与内外部系统数据的对接。大司库信息系统与ERP、会计核算系统、预算系统、投资计划系统、合同管理系统以及网上报销等系统集成对接，实现信息共享；同时，大司库系统内部各子系统、各模块无缝衔接，形成有机、统一的整体，直接服务于集团大司库管理。对这些模块的开发，中国石油坚持“实用、简洁、安全、高效”的原则，采用以集团为主导，根据不同模块功能，由信息管理部门采用招标等方式引入最好的外围软件和系统集成公司来完成。大司库信息系统包括5个子系统、50个功能板块、1299个功能点（见图1）。

System integration，To big treasurer of information system and various capital management system integration，Realize its and internal and external system data docking。Big treasurer information system and ERP、Accounting system、Budget system、Investment plan system、The contract management system and on the Internet, such as integrated docking system to submit an expense account，To realize information sharing；At the same time，Big treasurer system internal subsystems、Each module is seamless cohesion，Into an organic、Unified whole，Direct service to large group treasurer management。The development of these modules，China's oil to“practical、concise、security、efficient”principle，The group is a leading role，According to different modules，By the information management departments use modes into best bidding the periphery of the software and system integration company to complete。Big treasurer information system including five subsystems、50 function plate、1299 the function point（See figure 1）。

　　在一定的意义上讲，司库体系的制度设计相当于构建司库管理的“交通规则”；流程优化相当于为集团司库管理铺平“道路”；系统集成将“道路”、“交通规则”、金融资源信息进行整合，形成支持司库管理的信息共享平台。通过制度设计、流程优化和系统集成构建完整的司库体系，可以消除企业金融资源的内部壁垒，完成对可能存在的金融“孤岛”的治理，使企业金融信息的交流顺畅，实现企业集团金融资源的合理配置和价值增值。

In a certain sense，The treasurer system design of the system construction is equivalent to the management of the treasurer“Traffic rules”；Business process optimization for group treasurer management equivalent paving“road”；System integration will“road”、“Traffic rules”、Financial resources information integration，Support the treasurer of the management form of information sharing platform。Through system design、Flow optimization and system integration to create complete treasurer system，Can eliminate enterprise financial resources of internal barriers，To complete the possible existence of finance“island”governance，Make the enterprise financial information communication is smooth，Realize enterprise group financial reasonable allocation of resources and the value added。

　　项目组坚持“走出去、引进来”，与BP、壳牌、道达尔等国际石油公司，GE、惠普、戴尔等跨国公司，中国石化(600028,股吧)、国家电网、华为等国内一流公司的司库进行了深入交流，在汲取各家精华的基础上不断优化方案，在管理对象、管理组织、管理内容、管理制度、管理模式和信息技术六个方面有了很大的提升。

Project team to“Go out、Introduction to”，And the BP、shell、Word of your international oil companies，GE、HP、Dell and multinational companies，China petrochemical(600028,Shares it)、State grid、Such as huawei, the domestic first-class company treasurer further communication，In essence from his continually on the basis of optimized scheme，In the management of the object、Management organization、Management content、Management system、Management mode and information technology six aspects have a great advance。

　　在道达尔为期一天半的调研中，中国石油调研团队就司库体系的各个方面提出了很多专业、微观的问题，个个问题都直指司库建设的核心与本质。道达尔司库长对他们的评价是“从未见过如此专业，如此敬业的团队”，道达尔专业严谨的回复，也使调研团队收获颇丰。

In total for a day and a half in the investigation，China petroleum investigation team all aspects of the treasurer system put forward a lot of professional、Micro problem，A problem is mounting that the treasurer of the core essence and construction。Total treasurer of their evaluation is long“Never seen such a professional，So dedicated team”，Total professional rigorous reply，Also make research team to schedule。

　　在中国石油大司库的体系设计中，很多管理理念都与道达尔不谋而合，但也有几个明显的不同与创新：首先，道达尔设有司库组织，直接管理集团所有与金融相关的业务，而中国石油没有专门司库组织，运用现有的管理职能架构，通过所属金融企业具体管理金融业务；其次，客户信用管理与综合授信管理是中国石油大司库首创的特色模块，是基于国内信用违约较多、应收账款风险较大的现实情况而开发的，该系统明确了各级审查部门在信用管理中的职能，将事后管理延伸为事前与事中管理。

In Chinese oil in the design of the large treasurer system，Many management concept and total completely，But there are a few obvious different and innovation：first，Total organization with the treasurer，Direct management group all related finance business，And China's oil does not have special treasurer organization，Use the existing management function architecture，Through the specific management of financial enterprise subordinate financial business；second，Customer credit management and comprehensive credit management is the first of the big Chinese oil treasurer characteristic module，Is based on the domestic credit default more、Accounts receivable risk bigger the reality of the situation and the development，The system was clear at all levels in the management of credit examination department functions，Will extend to advance and afterwards management affair management。

　

　实践的检验 The test of practice

　　大司库体系中包括流动性、债务融资、金融市场投资、司库风险管理等50个功能模块。各模块的设计都需要各分公司、子公司提出功能需求，需要在测试运行中进行优化调整。这无疑给分公司、子公司的财务人员增加了很重的工作量。他们一方面要保证按照原有的制度与操作履行财务职责，另一方面要给试运行的大司库系统录入数据、监测运行以及提出调整意见。“几十个模块，我们都挨个这样测试下来。我也跟项目组成员强调，即使我们在标点符号等细微方面有错，集团几万个财务人员都会为此付出代价。各分公司、子公司的支持也成为项目组成员的压力与动力，我们要始终保持一丝不苟、严谨缜密的态度。”吕连浮说。

Big treasurer system including liquidity、Debt financing、Financial market investment、The treasurer risk management 50 function module。Each module design all need each branch、Subsidiary function requirement put forward，In the test run in to optimizing adjustment。This no doubt to the branch company、The subsidiary financial personnel increases the heavy workload。They hand to ensure that the original system and operation according to fulfill the financial responsibility，On the other hand to give the test run of big treasurer system input data、Monitoring function and puts forward the adjustment suggestion。“Dozens of module，We all turn such tests down。I also emphasized with project team members，Even if we are subtle punctuation is wrong，Group tens of staff will pay for this financial。Each branch、The subsidiary to support also become project team members of pressure and power，We should keep meticulously、Rigorous attitude。”Lu float said even。

　　在分公司、子公司推广时，它们对比较熟悉的结算等实用模块很乐意接受，但对于之前没有接触过的其他模块却有些犹豫。项目组坚持灵活实用的原则，分公司、子公司可以根据业务范围选定有实际需求的模块，比如没有涉外资金的子公司，就可以不包括汇率风险模块。而尝试使用了大司库体系外汇模块的子公司，则能很明显地感受到其优势所在。这源于汇率风险模块是用数据模型将风险进行量化，能提供汇率走势的判断与预期、对汇率走向可能有重大影响的因素与事件以及可备选的一些操作方案，相当于为基层操作人员提供了一个高端智囊。

In the branch、Subsidiary promotion，They are more familiar to the settlement and practical module is willing to accept，But to have seen before other modules but some hesitation。The project team insist on the principle of agile and practical，branch、According to the scope of business selected affiliates can have the actual demand of the module，For example, a subsidiary of the foreign capital without，Can not including the risk of exchange rate module。And try to use the treasurer system, a subsidiary of the foreign exchange module，It can obviously feel to its advantage。This comes from the risk of exchange rate module is to use data model will risk quantitatively，Can provide the judgment of the exchange rate movements and expectations、In the exchange rate to can have a significant influence factors and events and can be optional some operation scheme，For the equivalent of operator provides a high-end think tank。

　　决策支持子系统通过业务专题、管理指标、管理报表、分析报告、决策地图功能直观展现4个类业务内容，64个司库管理指标和31个业务专题，可以为集团资金管理人员和各级领导提供管理依据和决策支持。然而，分公司、子公司最初并不是很乐于接受这样的新鲜事物，项目组则尽量说服在分公司、子公司体验这一体系的实际效用之后，再做出选择。“大司库指标体系不是专门给领导设的驾驶舱，不是专门给总部设计的报表综合分析工具，它能为子公司的各项决策提供支撑，也是信息查询的重要渠道。”吕连浮说。

Decision support subsystem through the business projects、Management index、Management reports、Analysis report、Decision-making function intuitive show four map of business content，64 the treasurer management index and 31 business projects，For group fund management personnel can and leaders at all levels to provide management basis and decision support。however，branch、Subsidiary first not very happy to accept the new things，The project team is try to persuade in branch、The system of the subsidiary experience after the actual utility，Choose again。“Big treasurer index system is not just for leadership of the set the cockpit，Not just for headquarters of comprehensive analysis report design tools，It can support the decisions of the subsidiary，Also is the important channel information inquires。”Lu float said even。

　　在吕连浮的思维中，始终存在着管理分权与集权的矛盾的关系。如何在大司库高度集中的情况下，保持分公司、子公司的活力与积极性，需要加入人性化的管理方式。某子公司总会计师笑言，“上了大司库以后，我们干什么总部都能看得到了！”吕连浮则回应，“如果分公司、子公司不做违规的事情，总部肯定不会去看你们。但如果出现违规的情况，系统会有预警的提示，这时总部会结合子公司的实际业务情况，加入人工分析进行综合判断，而不是武断的机械式管理。”

Lu float in the mind even，There are always decentralization and centralized management of the contradictions of the relationship。How big the treasurer in high concentration of cases，Keep branch、The subsidiary vigor and enthusiasm，Need to join humanized management mode。A subsidiary of general accountant said smile，“On a after the treasurer，What we do headquarters can see！”Lu float is even response，“If the branch、Don't do something illegal subsidiary，Definitely will not go to see your headquarters。But if an illegal，The system will have warning hints，Then combine the actual subsidiary company headquarters of the business，Join manual analysis make comprehensive judgments，But is not arbitrary mechanical management。”

　　大司库体系已经在集团未上市公司上线运行，但吕连浮称，“这只是走了万里长征的第一步。”8月份，集团将召开大司库系统运行分析会议，集团总会计师王国樑将亲自主持。进一步完善后，大司库系统在集团所辖全部上市、未上市公司的全面上线。这才真正标志着大司库建设的正式完成。

Big treasurer system has not listed company in group online operation，But lu float says even，“This only went the long march of the first step。”August，The group will hold a large treasurer system operation analysis meeting，Group total accountant will personally kuo-liang host。Further perfect after，Big treasurer system in group had jurisdiction over all listed、Not of the listed company of comprehensive online。This just really marks the formal completed construction of large treasurer。

　　带领一个团队，用三年的时间在中国石油这样的企业航母中建设一个与总部部门、各分公司、子公司、业务伙伴与合作金融机构无缝对接的大司库体系，并获得所有使用者的好评与认可，吕连浮坦言，经过具有创新性和挑战性的大司库体系建设，自身的业务和管理水平得到了更大的提升。“建设大司库体系的经历，让我明白不仅要把自己的工作效率提高，还要把团队每个成员的潜能激发出来。在大司库体系取得的成绩上，我们的团队都很谦虚；但在集团的管理水平上，我们可以自豪地说，我们不可以妄自菲薄。”

Lead a team，With three years in China's oil such enterprise aircraft carrier construction in a department with headquarters、Each branch、subsidiary、Business partnership and cooperation financial institutions seamless docking big treasurer system，And for all the users of the praise and recognition，Lu float said even，Through innovative and challenging the big treasurer system construction，Their business and management level get larger ascension。“Construction of large treasurer system experience，Let me understand not only to get their work efficiency，Even the team of each member of the potential stir up。In the big treasurer system of the achievements，Our team are modest；But in the management of the group level，We can be proud to say that，We can't humbling ourselves。”