关于大型企业穿透式监管的多维协同治理模式的实践

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中图分类号：TP39 文献标识码：A 文章编号：2096-4706（2026）05-0112-07

Practice of a Multi-dimensional Collaborative Governance Model for Penetrative Oversight in Large Enterprises

ZHAO Xiaoyu （Financial Shared Service Center of The 404Co ，Ltd.，CNNC，Jiayuguan 735100， China）

Abstract：The 14th Five-Year Plan period is acrucial phase for implementing financial transformation，achieving financialsharingadvancingfinancialdigitalizationandinteligentization，adrealizingpenetrativeoversightoffinancialsks. Consequentlylargegroup-level enterprises havebeenactivelypursuingfinancial digitalandinteligent transformation.Inthis practice，buildingupontheexistingeterprseERPsytem，eariesoutdatagoveancethroughmetodssuchsusisdata logicaalysis，multi-sourceheterogeneousfnancialriskdatafusionmodeling，andful-stackusinessintellgence techologies. These efforts promote teintegrationofbusinessandfinance，intelligentizeexpensereimbursement processes，and establisha financialindicatorcockpit.Asaresult，multidmensioalcolaborativegoveanefnancial iformationsystemisdeveloped， enabling penetrative oversight across the entire chain，all levels，and all elements.

Keywords： penetrative oversight; multi-dimensional collaborative governance; cockpit

0 引言

“十四五”期间，国资委在多份文件中强调加强央企财务风险管控。（剩余6001字）