摘要
全球数字化浪潮下,企业资金管理体系正从传统资金集中管理向战略型司库转型,并进一步向智慧型司库演进。通过阐释司库体系定义,分析国家电网、中国航天科技集团司库体系建设经验,为铁路司库体系建设提供了有益启示。基于铁路财务信息化演进和数据化转型特征,结合铁路资金管理实际情况,提出铁路司库体系建设原则,构建铁路司库体系建设总体框架,建立铁路“3311”司库体系,即赋能操作类、运营类、战略及资源配置类三大业务领域,搭建总部统筹、平台实施、基层执行的三位一体组织体系,构建1个通用司库管理制度框架,建设1个数智化司库管理系统。依托数字化时代下铁路司库体系建设的制度重塑、流程再造、数据驱动等关键内涵,设计铁路司库体系建设实施路径,最终实现提高资金运用效益、提高风险防控水平、提高服务决策能力。
Under the global digital trend,the fund management systems of enterprises is transforming from traditional centralized fund management to strategic treasury systems,and further evolving to intelligent treasury systems.By explaining the definition of treasury system,this paper analyzes the experience of treasury system construction of State Grid Corporation of China and China Aerospace Science and Technology Corporation,which provides enlightenment for the construction of railway treasury system.Based on the characteristics of railway financial informatization evolution and data transformation,combining with the actual situation of railway fund management,this paper puts forward the principles of railway treasury system construction,builds the overall architecture of railway treasury system,establishes the railway"3311"treasury system,that is,3 major business areas:operation-empowerment,operation,strategy and resource allocation,builds a 3-level and one-system organization system of headquarters overall planning,platform implementation and basic level execution,builds 1 general treasury management system framework,and builds 1 digital intelligent treasury management system.Relying on the key connotations of railway treasury system construction in the digital age,such as system remodeling,process re-engineering and data driving,the implementation path of railway treasury system construction is designed,and finally the efficiency of capital utilization,risk prevention and control level and service decision-making ability are improved.
作者
孙彦韬
陈叶
徐微
马兰
SUN Yantao;CHEN Ye;XU Wei;MA Lan(Investment and Financing Business Department,China Railway Finance Co.,Ltd.,Beijing 100038,China;China Railway Finance Co.,Ltd.,Beijing 100038,China;Settlement Business Department,China Railway Finance Co.,Ltd.,Beijing 100038,China)
出处
《铁道经济研究》
2025年第3期15-24,共10页
Railway Economics Research
基金
中国国家铁路集团有限公司科技研究开发计划课题(2023F018)。
关键词
铁路
财务公司
资金中心
司库体系
资金管理
railway
finance company
capital center
treasury system
fund management
