江苏国有企业构建世界一流财务管理体系：实践启示与模式探索
Construction of World-Class Financial Management System in Jiangsu State-Owned Enterprises: Practical Inspiration and Model Exploration

财务管理是企业管理的中心环节，面对“两争一前列”要求，江苏国有企业的财务管理应勇挑重担，主动对标中央企业，构建世界一流的财务管理体系。本文在对中央企业构建世界一流财务管理体系制度框架进行解析的基础上，总结了世界一流财务管理体系的案例实践及其启示，结合新时期江苏国有企业面临的外部环境变化，提出了江苏国有企业构建世界一流财务管理体系的“1 1”模式，即构建以财务数字化转型为引领、以全链条财务体系的变革与升级为支撑的“双融合”财务管理模式。本研究成果将有利于江苏国有企业有力提升财务管理水平，切实践行“两争一前列”的使命担当。
Financial management is the central link of enterprise management. Facing the requirement of “striving for two goals and ranking at the forefront”, the financial management of state-owned enterprises in Jiangsu should shoulder the burden bravely, take the initiative to benchmark the central enterprises, and build a world-class financial management system. Based on the analysis of the institutional framework of the central enterprises to build a world-class financial management system, this paper summarizes the case practice of the world-class financial management system and its enlightenment. Combined with the external environment changes faced by Jiangsu state-owned enterprises in the new era, this paper proposes the “1 1” model for Jiangsu state-owned enterprises to build a world-class financial management system. That is to build a “double integration” financial management model led by financial digital transformation and supported by the transformation and upgrading of the whole chain financial system. The research results will be conducive to Jiangsu state-owned enterprises to effectively improve the level of financial management, and effectively practice the mission of “striving for two goals and ranking at the forefront”.