财务信息系统设计方案(英文版).pptx

财务信息系统设计方案(英文版).pptx

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PetroChinaRequirementsanddesignofFMISmodificationsFMISenhancementprojectDecember19991Contents1.Businessrequirements32.Gapanalysis103.Overallapproachanddesignprinciples134.Businessprocessoverview155.Overviewofsystemchanges186.Newdatafilesandassociatedprocesses247.Systemprocessesforconsolidationandreporting29AppendixA-Reportformats322SystemDesignforFMISModification2BusinessrequirementsChapter13TobeabletodoanIPO,PetroChinaneedtobeabletoproducecertainkeyfinancialreportsToproducethesereports,somechangestoFMISneedstobeimplemented.BusinessrequirementoverviewTheFMISsystemneedtobeabletoproducethefollowingreports:

nAnnualconsolidationreportsasrequiredbyChinaFinanceMinistrybasedonthePRCGAAPforjoint-stockcompany.nQuarterlyconsolidationofreportsoftheoverallListCobasedontheIASisrequiredforpubliclylistedcompanies.nDisclosureitemsarealsorequiredbyIASandPRCGAAPforjoint-stockcompany.nSomeotherinformationisrequiredtosupportannualauditing.Alltheabovereports（excepttheauditinformation）willneedtobeproducedalongthenewPetroChinaorganizationstructureasdescribedinthefollowingpage.Theabovereportingrequirementsaredetailedinthenextpages.4PetroChinaLevel1PetroChinaLevel2SpecializedCo/BusinessGroupLevel3SegmentLevel4TypeE&P.Level5BusinessUnits.Gas&PipelineDownstreamOil&GasE&PNaturalgas（inc.gaspipeline）Refining&MarketingPetrochemicals&marketingOthersRefiningPetroChinareportingstructureMarketingR&DChinaoilHQBeijingE&PHuaBeiG&PHuaBeiRefineryHuaBeiNorthChinaPetr.TradeChinaO&GresearchinstituteLevel6OperationsUnitsLevel7SuboperationsUnitsOilfield#1Oilfield#2Oilfield#3District1District2District35PRCGAAPconsolidationreportrequiresthefollowingdata:

BusinessrequirementsforPRCconsolidationlIndividualPRCGAAPreportsofallentityinvolvedinconsolidation.nBalancesheet（PRCGAAP）nIncomestatementnCashflowstatementlInternaltransactionsreportslInternaltransactionlistInternalproductsalesorpurchasereportInternalrenderingofservicereportorinternalservicepurchasereportInternallong-termequityinvestmentreport,capitalstructurereportInternalpayableorreceivableslRequiredinformationforinternaltransactionsCounterpart,transactiontype,period,beginningbalance,creditamount,debitamount,endingbalance6TherearetwotypesofchangesthatneedtobemadetocomplywithIASBusinessrequirementsforIASconsolidationlPRCconsolidatedfinancialstatementswithspecificdetailslIndividualPRCreportslistedearlierlLedgerreportlTransactionswithdifferentaccountingtreatmentinIASandPRCGAAPlDevelopmentcosts-E&PsegmentspecificCostofsuccessfulwell（succeededintheperiod）lAssetsanddepreciation（straightlinemethodvsUOP）andrelatedtaxcreditAssetsclass,accumulateddepreciationamountbasedonreevaluatedcarryingamountbystraightlinemethod;depreciationamountbasedonun-reevaluatedamountbyunitofproductionmethodorstraightlinemethod（dependonassetsclass）lDeferredbusinessinitialcost（pre-operationexpenditures）Beginningbalance,endingbalancelMonthlyrevaluationofnon-currentmonetaryassets&liabilities（foreigncurrencyitem）Historicalvalue（calculatedbyexchangerateofoccurringdate）,reevaluatedvalueoflong-termloan（foreigncurrency）,long-termdeposit（foreigncurrency）,otherlong-termmonetaryassetsorliabilities.7IASandPRCGAAPrequiresthefollowingitemsfordisclosurepurpose:

BusinessrequirementsfordisclosurepurposeslAgingreportofaccountsreceivable（PRCGAAP）lLong-termequityinvestment（PRCGAAP）Investee,stocktype,sharenumberofstock,sharepercentage,amount,remarkslLong-termbondinvestment（PRCGAAP）Bondtype,parvalue,rate,purchasedamount,duedate,interestofthisyear,accumulatedinterest,remarkslOthernon-equitylong-terminvestment（PRCGAAP）Debtor,principal,rate,duedate,interestincomeofcurrentperiod,accumulatedinterest,remarkslLong-termloan（PRCGAAP）Loaner,amount,duedate,rate,term（Ifforeignloan）Foreigncurrencyamount,RMBamountbyexchangerateofbalancesheetdatelBondspayable（PRCGAAP）Bondname,parvalue,issueddate,issuedamount,duedate,interestexpenseofcurrentyear,accumulatedinterestlRelatedpartytransactions（PRCGAAP&IAS）Alldatalistedininternaltransactionreports,onlydifferententitynamelIncomeanalysisreport（IAS）Specialdeductionsrelatingtoexplorationandproductionactivities,Incomenotsubjecttotax;ExpensesnotdeductiblefortaxpurposeslMovementofallowancefordoubtfulaccountsBalanceatbeginningofperiod,Provision,Deductions,BalanceatendofperiodlMovementsinallowancefordiminutioninvalueofinventoriesBalanceatbeginningofperiod;Provision;Deductions;BalanceatendofperiodlMovementreportofPPE&accumulateddepreciationnCost:

Beginningbalance,additions,disposals,endingbalance;nAccumulateddepreciation:

Beginningbalance,chargefortheyear,disposals,endingbalancelMovementofallowanceofinvestmentvaluediminutionBeginningbalance;Provision;Deductions;EndingbalancelLoansAnalysisReportlDirectorsremunerationreportSalaries,allowancesandotherbenefitsContributiontoretirementbenefitscheme8FMISalsoneedtoproducecertaininformationthatisrequiredtofacilitateannualaudit.BusinessrequirementsforannualauditTherequiredinformationforaccountsreceivable,long-termequityinvestment,long-termnon-equityinvestmenthasbeenlistedindisclosurerequirement.Theonlyremainingitemsforannualauditarelistedbelow:

nShort-terminvestmentInvestmenttype,investee,securitytype,parvalue,historicalcost,rate,duedate,interestreceivableordividendsreceivable,premium/discountanditsamortisationnNotesreceivableNotestype,parvalue,rate,drawer,duedatenOtherreceivableDebtor,amount,postduedaysnAssetsrevaluationAssetsclass,bookvaluebeforerevaluation,bookvalueafterrevaluationnShort-termloanLoaner,amount,rate,duedatenNotespayableOwner,parvalue,rate,duedate9GapanalysisChapter210ChangesinfinancialreportingprocessPetroChinaneedstoimplementalargescalechangeinitsfinancialreportingprocess.CurrentlConsolidationisdonebytheauditorsusingspreadsheetsandmanualdatacollectionandmanipulationlFMISreportisnotcompliantwithPRCaccountingstandardforjoint-stockcompany.lIASreportisproducedbytheauditorsusingmanualmethodlReportingisdoneforthewholeCNPCwiththecurrentorgstructurelUsecurrentchartofaccountsFuturelConsolidationwillbedonebyPetroChinaaccountantsaspartoftheregularaccountingprocessusingFMISlFMISreportwillbecompliantwithPRCaccountingstandardforjoint-stockcompany.lASreportisproducedbyPetrochinaaccountantsusingFMISlReportingstructureforPetroChinawillbeseparatedfromtheoldCNPC.NeworgstructurewillbeputinplacelNewchartofaccountswillbeineffect11SystemsissuesThefollowingsystemsissuesareidentifiedascriticaltotheabilityforPetroChinatobeabletodoconsolidationandproducetherequiredreportsREQUIREMENTReconciliationoftransactionsthatoccursacrossdifferentaccountingentities.Somedetailedinformationneedtobepassedupthecorporatereportingstructure.SYSTEMISSUEThisisdifficulttodowiththecurrentFMISsinceFMIStreatseachaccountingentityasindependentfromotheraccountingentities.ThisisnotpossibleinthecurrentFMISsinceFMISonlytransferreports,notdetailedinformation.CONSOLIDATIONPROCESSREQUIREMENTIASreporthavesomedifferentgroupingofaccountscomparedtoPRCreportsIntheinterim,CNPCrequiresreportingbasedonlocationsinadditiontothe“normal”reportingprocedurealongsegmentDisclosureitemsneedtobeproducedandrolledupSYSTEMISSUECurrentFMISaggregatesreportupthehierarchyanditisnotpossibletoseeorreconstructtheindividualaccounts,thereforeitisnotpossibletoregroupaccountsathigherlevel.CurrentlyFMISreportinghierarchyfollowsastricttreepatternwithoneentityreportingtoonlyoneparent.CurrentFMIScannotproducethisdatanorrollitupREPORTINGPROCESS12OverallapproachanddesignprinciplesChapter313Designprinciples/goalslThedesignhastobeimplementablepriortotheIPOlModifiedFMISmustbeabletoproduceallrequiredreportswithminimalmanualworklAvoidmajorchangesinbusinessprocesslAvoidmajorchangesinFMISwhichneedslongdevelopmenttimeand/orhighriskofdestabilizingFMISlMarginalchangestoFMISispreferredtomarginalchangeinbusinessprocesslChangesinbusinessprocessorFMISshouldhaveminimaldependencyonshort-termimprovementtoITinfrastructure.lDuetocurrentlimitationsintelecommunication,theamountofdatathatneedstobetransferredshouldbeminimized.lToeasetransition,themodifiedFMISneedtohavedatacompatibilitywithcurrentFMISThefollowingprincipleshavebeenfollowedincreatingthedesignforthenewsystem:

14BusinessprocessoverviewChapter415LocationLevel5SegmentLevel3HQCorpLevel1LgrLgrLgr+Lgr+IASIASPRCSegmentASegmentBElimElimPRCElimIASElimIASElimIASLgr+Lgr+IASIASElimIASElimIASIASDifferentsegment,differentlocationSamesegment,differentlocationSamesegment,samelocationDifferentsegment,samelocationLEGENDLedgersReportsModifiedreport/consldtnsystemConsolidationentryConsolidationfileDataflowdiagramofrollupprocessPRCPRCLgrLgrNotes:

Lgr+=ledgerreportplussomeotherspecialreports.16Rollupandconsolidationprocesschart1.1EntertransactionsforLevel6HO1.5Entersame-segment,same-locationeliminationentries1.4Importreportsfromlevel6HOledgers1.2CreatereportsforLevel6HOledgers1.3Receivereports&importdatafromlevel7（district）1.8ProduceIASadjustmentfile（IASfile）1.7ProduceBUsegmentPRCreport1.6DetermineIASadjustments1.9SendPRCBUsegmentreportandIASfiletoBeijingBusinessgroupFinance2.1ReceivePRCreportfr