中石油财务信息系统设计(英文版).pptx
- 文档编号:30795167
- 上传时间:2023-10-09
- 格式:PPTX
- 页数:33
- 大小:199.75KB
中石油财务信息系统设计(英文版).pptx
《中石油财务信息系统设计(英文版).pptx》由会员分享,可在线阅读,更多相关《中石油财务信息系统设计(英文版).pptx(33页珍藏版)》请在冰豆网上搜索。
PetroChinaRequirementsanddesignofFMISmodificationsFMISenhancementproject,December1999,1,Contents,1.Businessrequirements32.Gapanalysis103.Overallapproachanddesignprinciples134.Businessprocessoverview155.Overviewofsystemchanges186.Newdatafilesandassociatedprocesses247.Systemprocessesforconsolidationandreporting29AppendixA-Reportformats32,2,SystemDesignforFMISModification,2,Businessrequirements,Chapter1,3,TobeabletodoanIPO,PetroChinaneedtobeabletoproducecertainkeyfinancialreports,Toproducethesereports,somechangestoFMISneedstobeimplemented.,Businessrequirementoverview,TheFMISsystemneedtobeabletoproducethefollowingreports:
AnnualconsolidationreportsasrequiredbyChinaFinanceMinistrybasedonthePRCGAAPforjoint-stockcompany.QuarterlyconsolidationofreportsoftheoverallListCobasedontheIASisrequiredforpubliclylistedcompanies.DisclosureitemsarealsorequiredbyIASandPRCGAAPforjoint-stockcompany.Someotherinformationisrequiredtosupportannualauditing.Alltheabovereports(excepttheauditinformation)willneedtobeproducedalongthenewPetroChinaorganizationstructureasdescribedinthefollowingpage.Theabovereportingrequirementsaredetailedinthenextpages.,4,PetroChina,Level1PetroChina,Level2SpecializedCo/BusinessGroup,Level3Segment,Level4Type,E&P,.,.,.,Level5BusinessUnits,.,.,Gas&Pipeline,Downstream,Oil&GasE&P,Naturalgas(inc.gaspipeline),Refining&Marketing,Petrochemicals&marketing,Others,Refining,PetroChinareportingstructure,Marketing,R&D,Chinaoil,HQBeijing,E&PHuaBei,G&PHuaBei,RefineryHuaBei,Level6OperationsUnits,Level7SuboperationsUnits,Oilfield#1,Oilfield#2,Oilfield#3,District1,District2,District3,5,PRCGAAPconsolidationreportrequiresthefollowingdata:
BusinessrequirementsforPRCconsolidation,IndividualPRCGAAPreportsofallentityinvolvedinconsolidation.Balancesheet(PRCGAAP)IncomestatementCashflowstatementInternaltransactionsreportsInternaltransactionlistInternalproductsalesorpurchasereportInternalrenderingofservicereportorinternalservicepurchasereportInternallong-termequityinvestmentreport,capitalstructurereportInternalpayableorreceivablesRequiredinformationforinternaltransactionsCounterpart,transactiontype,period,beginningbalance,creditamount,debitamount,endingbalance,6,TherearetwotypesofchangesthatneedtobemadetocomplywithIAS,BusinessrequirementsforIASconsolidation,PRCconsolidatedfinancialstatementswithspecificdetailsIndividualPRCreportslistedearlierLedgerreportTransactionswithdifferentaccountingtreatmentinIASandPRCGAAPDevelopmentcosts-Edepreciationamountbasedonun-reevaluatedamountbyunitofproductionmethodorstraightlinemethod(dependonassetsclass)Deferredbusinessinitialcost(pre-operationexpenditures)Beginningbalance,endingbalanceMonthlyrevaluationofnon-currentmonetaryassets&liabilities(foreigncurrencyitem)Historicalvalue(calculatedbyexchangerateofoccurringdate),reevaluatedvalueoflong-termloan(foreigncurrency),long-termdeposit(foreigncurrency),otherlong-termmonetaryassetsorliabilities.,7,IASandPRCGAAPrequiresthefollowingitemsfordisclosurepurpose:
Businessrequirementsfordisclosurepurposes,Agingreportofaccountsreceivable(PRCGAAP)Long-termequityinvestment(PRCGAAP)Investee,stocktype,sharenumberofstock,sharepercentage,amount,remarksLong-termbondinvestment(PRCGAAP)Bondtype,parvalue,rate,purchasedamount,duedate,interestofthisyear,accumulatedinterest,remarksOthernon-equitylong-terminvestment(PRCGAAP)Debtor,principal,rate,duedate,interestincomeofcurrentperiod,accumulatedinterest,remarksLong-termloan(PRCGAAP)Loaner,amount,duedate,rate,term(Ifforeignloan)Foreigncurrencyamount,RMBamountbyexchangerateofbalancesheetdateBondspayable(PRCGAAP)Bondname,parvalue,issueddate,issuedamount,duedate,interestexpenseofcurrentyear,accumulatedinterestRelatedpartytransactions(PRCGAAPExpensesnotdeductiblefortaxpurposes,MovementofallowancefordoubtfulaccountsBalanceatbeginningofperiod,Provision,Deductions,BalanceatendofperiodMovementsinallowancefordiminutioninvalueofinventoriesBalanceatbeginningofperiod;Provision;Deductions;BalanceatendofperiodMovementreportofPPEEndingbalanceLoansAnalysisReportDirectorsremunerationreportSalaries,allowancesandotherbenefitsContributiontoretirementbenefitscheme,8,FMISalsoneedtoproducecertaininformationthatisrequiredtofacilitateannualaudit.,Businessrequirementsforannualaudit,Therequiredinformationforaccountsreceivable,long-termequityinvestment,long-termnon-equityinvestmenthasbeenlistedindisclosurerequirement.Theonlyremainingitemsforannualauditarelistedbelow:
Short-terminvestmentInvestmenttype,investee,securitytype,parvalue,historicalcost,rate,duedate,interestreceivableordividendsreceivable,premium/discountanditsamortisationNotesreceivableNotestype,parvalue,rate,drawer,duedateOtherreceivableDebtor,amount,postduedaysAssetsrevaluationAssetsclass,bookvaluebeforerevaluation,bookvalueafterrevaluationShort-termloanLoaner,amount,rate,duedateNotespayableOwner,parvalue,rate,duedate,9,Gapanalysis,Chapter2,10,Changesinfinancialreportingprocess,PetroChinaneedstoimplementalargescalechangeinitsfinancialreportingprocess.,Current,ConsolidationisdonebytheauditorsusingspreadsheetsandmanualdatacollectionandmanipulationFMISreportisnotcompliantwithPRCaccountingstandardforjoint-stockcompany.IASreportisproducedbytheauditorsusingmanualmethodReportingisdoneforthewholeCNPCwiththecurrentorgstructureUsecurrentchartofaccounts,Future,ConsolidationwillbedonebyPetroChinaaccountantsaspartoftheregularaccountingprocessusingFMISFMISreportwillbecompliantwithPRCaccountingstandardforjoint-stockcompany.ASreportisproducedbyPetrochinaaccountantsusingFMISReportingstructureforPetroChinawillbeseparatedfromtheoldCNPC.NeworgstructurewillbeputinplaceNewchartofaccountswillbeineffect,11,Systemsissues,ThefollowingsystemsissuesareidentifiedascriticaltotheabilityforPetroChinatobeabletodoconsolidationandproducetherequiredreports,REQUIREMENTReconciliationoftransactionsthatoccursacrossdifferentaccountingentities.Somedetailedinformationneedtobepassedupthecorporatereportingstructure.,SYSTEMISSUEThisisdifficulttodowiththecurrentFMISsinceFMIStreatseachaccountingentityasindependentfromotheraccountingentities.ThisisnotpossibleinthecurrentFMISsinceFMISonlytransferreports,notdetailedinformation.,CONSOLIDATIONPROCESS,REQUIREMENTIASreporthavesomedifferentgroupingofaccountscomparedtoPRCreportsIntheinterim,CNPCrequiresreportingbasedonlocationsinadditiontothe“normal”reportingprocedurealongsegmentDisclosureitemsneedtobeproducedandrolledup,SYSTEMISSUECurrentFMISaggregatesreportupthehierarchyanditisnotpossibletoseeorreconstructtheindividualaccounts,thereforeitisnotpossibletoregroupaccountsathigherlevel.CurrentlyFMISreportinghierarchyfollowsastricttreepatternwithoneentityreportingtoonlyoneparent.CurrentFMIScannotproducethisdatanorrollitup,REPORTINGPROCESS,12,Overallapproachanddesignprinciples,Chapter3,13,Designprinciples/goals,ThedesignhastobeimplementablepriortotheIPOModifiedFMISmustbeabletoproduceallrequiredreportswithminimalmanualworkAvoidmajorchangesinbusinessprocessAvoidmajorchangesinFMISwhichneedslongdevelopmenttimeand/orhighriskofdestabilizingFMISMarginalchangestoFMISispreferredtomarginalchangeinbusinessprocessChangesinbusinessprocessorFMISshouldhaveminimaldependencyonshort-termimprovementtoITinfrastructure.Duetocurrentlimitationsintelecommunication,theamountofdatathatneedstobetransferredshouldbeminimized.Toeasetransition,themodifiedFMISneedtohavedatacompatibilitywithcurrentFMIS,Thefollowingprincipleshavebeenfollowedincreatingthedesignforthenewsystem:
14,Businessprocessoverview,Chapter4,15,LocationLevel5,SegmentLevel3,HQCorpLevel1,Lgr,Lgr,Lgr+,Lgr+,IAS,IAS,PRC,SegmentA,SegmentB,Elim,Elim,PRC,ElimIAS,ElimIAS,Elim,IAS,Lgr+,Lgr+,IAS,IAS,ElimIAS,Elim,IAS,IAS,Differentsegment,differentlocation,Samesegment,differentlocation,Samesegment,samelocation,Differentsegment,samelocation,Dataflowdiagramofrollupprocess,PRC,PRC,Lgr,Lgr,Notes:
Lgr+=ledgerreportplussomeotherspecialreports.,16,Rollupandconsolidationprocesschart,1.1EntertransactionsforLevel6HO,1.5Entersame-segment,same-locationeliminationentries,1.4Importreportsfromlevel6HOledgers,1.2CreatereportsforLevel6HOledgers,1.3Receivereports&importdatafromlevel7(district),1.8ProduceIASadjustmentfile(IASfile),1.7ProduceBUsegmentPRCreport,1.6DetermineIASadjustments,1.9SendPRCBUsegmentreportandIASfiletoBeijingBusinessgroupFinance,2.1ReceivePRCreportfromBULocationsegments,2.2Enterdifferent-segmentsame-locationeliminationentries,2.4Senddifferent-segment,same-locationeliminationfiletoBeijingH.Q.,2.3ProduceLocationPRCreport,3.1ReceiveBUsegmentPRCreportandIASfile,1.10SendPRCreporttoLocationHOfinance,3.2Entersame-segment,different-locationseliminationentries,3.3Producebus.groupPRCreportandIASadjustedreport,4.1ReceivePRCreportandsegmentIASfile,4.2Receivedifferent-segment,same-locationeliminationfiles,4.3Enterdifferent-segment,different-locationeliminationentries,4.5ProducecorporatePRCreportsandIASreports,BULocation,LocationHOFinance,SegmentFinance(Beijing),CorpFinance,3.4SendbusinessgroupPRCreportandIASfiletocorp,4.4EnterIAS
- 配套讲稿:
如PPT文件的首页显示word图标,表示该PPT已包含配套word讲稿。双击word图标可打开word文档。
- 特殊限制:
部分文档作品中含有的国旗、国徽等图片,仅作为作品整体效果示例展示,禁止商用。设计者仅对作品中独创性部分享有著作权。
- 关 键 词:
- 石油 财务 信息系统 设计 英文