摘 要
企业资源计划（ERP）是建立在信息技术基础之上的管理平台，对于有效整合企业各
种资源、提高管理效率与企业效益有着不可替代的作用。在当今信息技术飞速发展、经济
全球化的大环境下，石油企业面临的竞争日益激烈，内部管理也更加复杂，不依托现代技
术却要想实现现代化科学管理是很难的。财务管理作为企业管理的核心之一，涉及到企业
所拥有的各种有形和无形的资源，这些资源安排是否合理直接关系到企业资金运动是否顺
畅，各利益关系人的预期能否实现，企业长短期利益能否兼顾，是整个资源管理中的关键。

因此，在 ERP 系统中，财务管理子系统是很重要的部分。

本文首先分析了石油行业财务信息化进程与发展现状，揭示了石油行业应用财务ERP
系统的优势；接着论述了中国石油天然气集团公司子公司——大庆油田有限责任公司引入
ERP财务系统的必要性和实施能力；然后，文章剖析了大庆油田财务管理中应用ERP系统
的问题，如信息工具与现有信息系统的对接问题、实施ERP财务系统与原有财务管理体制
存在冲突、油田管理基础工作落后等，并分别提出了制定新旧财务系统的融合方案与推进
计划、实施“一把手”工程和项目管理制度、开展财务管理体制创新和强化财务管理基础
工作等解决方案；最后，展示了大庆油田目前正在实施的ERP财务系统的八大模块（即财
务成本、项目管理、物资管理、设备管理、销售与分销、生产计划、基建项目、客户及供
应商业务）的操作流程，供同类企业或相关企业参考与借鉴。

关键词：ERP 财务系统 油田行业 解决方案 财务成本模块
Abstract
Enterprise Resource Planning (ERP) is a management platform which is built on top of the
information technology infrastructure and plays an irreplaceable role in the effective integration
of various resources and improving management efficiency and business benefits. With the
rapid development of information technology and economic globalization, oil companies are
faced the increasingly fierce competition, their internal management are more and more
complex. It’s very difficult to achieve a modern scientific management if they don’t rely on
modern technology. As one of the core of enterprise management, financial management
involves a variety of tangible and intangible resources of companies. These resources
arrangement is reasonable is the key to the entire resource management, for it is directly related
to the enterprise fund smooth movement, the expectations of stakeholders and the enterprise
short-term and long-term interests. Therefore, in the ERP system, financial management
subsystem is a very important part.
The paper first analyzes the process and the development status of financial information
technology in the oil industry's, to reveal the financial advantage of the ERP system in the oil
industry applications; then it discusses the need for China National Petroleum Corporation
subsidiary ---Daqing Oilfield Co., Ltd. introduced ERP financial system and implementation
capacity; thirdly, the article analyzes the Daqing Oilfield financial management ERP application
system problem, such as: docking problems lie in information tools and existing information
systems, the implementation of ERP financial system 。。。