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

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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