大庆油田采油厂矿管理会计问题研究

发布时间：2018-02-13 08:32

本文关键词： 管理会计油田信息化基层核算内部控制　出处：《东北石油大学》2017年硕士论文　论文类型：学位论文

【摘要】：近年来,中国石油天然气集团公司和大庆油田公司大力推进管理会计体系建设,结合公司实际情况,尝试利用管理会计的工具,促进管理水平和质量效益的提升。油田企业会计管理已经迎来了信息化时代。学会利用管理会计工具进行企业战略的优化、提升企业的经营水平、实现精细化管理、突出企业绩效,是适应全球化竞争的必然要求。本文通过问卷和走访的形式调研了大庆油田采油厂矿管理会计的现状,找出了目前管理会计工作中存在的不足,主要是管理会计工具方法应用不广、专业人才匮乏、信息化支撑不足等,针对这些存在问题分析给出应对措施。本文旨在为油田企业提升管理和决策水平起到一定的帮助作用。增强财务研究与管理创新,保障了公司生产经营各项工作的顺利开展。达到基层单位在实践中配合油田建立起一套能促进油田价值增值的管理体制,推动油田可持续发展。
[Abstract]:In recent years, CNPC and Daqing Oil Field Company have vigorously promoted the construction of management accounting system. In light of the actual situation of the company, they have tried to use the tools of management accounting. Promote the improvement of management level and quality benefit. The accounting management of oil field enterprise has ushered in the information age. Learn to use management accounting tools to optimize the enterprise strategy, improve the management level of the enterprise, and realize fine management. To highlight enterprise performance is an inevitable requirement to adapt to the global competition. This paper investigates the present situation of management accounting in Daqing oil production plant and mine through questionnaires and visits, and finds out the shortcomings of management accounting at present. The main problems are that the methods of management accounting are not widely used, the professional talents are scarce, the information support is insufficient, and so on. The purpose of this paper is to help oil field enterprises to improve their management and decision-making level, and to enhance financial research and management innovation. It ensures the smooth development of the production and management of the company, and achieves the goal of establishing a set of management system which can promote the value increment of the oil field and promote the sustainable development of the oil field in the practice of the basic unit in cooperation with the oil field.
【学位授予单位】：东北石油大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.22;F406.7

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