Research on the Deep Integration Strategy of Three-dimensional Integration of Business and Finance under the Value Management Orientation of Oil Companies
姜涛 JIANG Tao
（胜利油田东胜精攻石油开发集团股份有限公司，东营 257000）
（Shengli Oilfield Dongsheng Jinggong Petroleum Development Group Co.，Ltd.，Dongying 257000，China）
摘要：立足油公司财务管理实践，以价值管理和业财融合相关理论为基础，以价值创造为引领，本文探讨了油公司价值管理导向下的三维一体化业财深度融合建设策略，即以价值规划、价值创造与价值分配的价值管理环节为业财融合内容维度，以战略财务—经营财务—管理财务的财务管理与管理会计方法为业财融合方法维度，以业财素质兼备的财务人员与财务部门为业财融合主体维度，并通过财务经营一体化平台系统建设予以赋能，提供信息化支撑，以推进油公司财务转型与升级，为油公司高质量发展奠定了坚实的财务工作基础。
Abstract: Based on the practice of financial management in oil companies, and guided by the theories of value management and business finance integration, this article explores the three-dimensional integrated business finance deep integration construction strategy under the guidance of value management in oil companies. It takes the value management process of value planning, value creation, and value distribution as the content dimension of business finance integration, the financial management and management accounting methods of strategic finance, operating finance and management finance as the method dimension of business finance integration, and the financial personnel and finance department with both business finance qualities as the main body dimension of business finance integration. Through the construction of a financial operation integration platform system, it empowers and provides information support to promote the transformation and upgrading of oil company finance, laying a solid financial work foundation for the high -quality development of oil companies.
关键词：油公司；价值管理；业财融合
Key words: oil company；value management；integration of business and finance
中图分类号：F406.7 文献标识码：A 文章编号：1006-4311（2024）27-058-03 doi:10.3969/j.issn.1006-4311.2024.27.017
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