油气田开发投资成本管理的超越预算路径

发布时间：2018-02-28 11:26

本文关键词： 油气田开发超越预算超低渗透油田投资成本一体化管理　出处：《西南石油大学学报(社会科学版)》2016年04期 　论文类型：期刊论文

【摘要】：近年来,我国油气田开发转向难度大的低渗透、超低渗透油田资源,同时对老油井进行二次开发。在财务系统中,油田企业将新打井的资金划分为投资,将老井的维护和改造资金划分为成本,人为地将投资和成本分裂管理。究其原因,既有新中国成立初期国家经济发展的历史原因,也是油田企业经营管理的现实需要。超越预算理论可从预算编制的源头解决投资成本分裂管理的问题,我国石油企业要树立成本效益观念,借鉴超越预算理论,实现投资与成本一体化管理。当然,现阶段石油企业并不具备实现全面超越预算管理的条件,但可实施适应现状的超越预算管理,通过改进预算编制制度、建立综合评价目标、加强投资成本管理等措施,实现油田企业经济效益的最大化。
[Abstract]:In recent years, the development of oil and gas fields in China has turned to low-permeability and ultra-low-permeability oil field resources, while the old oil wells have been redeveloped. In the financial system, oil field enterprises divide the funds of new wells into investments. The maintenance and transformation funds of old wells are divided into costs, and investment and costs are artificially divided and managed. The reasons are the historical reasons for the national economic development in the early days of the founding of New China. Beyond budget theory can solve the problem of split management of investment cost from the source of budget making. Chinese petroleum enterprises should set up the concept of cost benefit and learn from the theory of exceeding budget. Of course, oil enterprises do not have the conditions to achieve comprehensive budget management at the present stage, but they can carry out the exceeding budget management to adapt to the current situation, and establish comprehensive evaluation objectives by improving the budget preparation system. Strengthen investment cost management and other measures to maximize the economic benefits of oil field enterprises.
【作者单位】：西安石油大学经济管理学院;
【分类号】：F426.22;F406.72

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