油田企业资产综合效益评价体系研究

发布时间：2018-03-19 01:38

本文选题：油田企业　切入点：资产管理　出处：《中国石油大学（华东）》2013年硕士论文　论文类型：学位论文

【摘要】：我国油田企业内外部环境的不断变化。一方面是开采难度加大增加了油田企业的生产经营成本；另一方面原油对外依存度不断提高使得我国油田企业需要“走出去”参与国际石油公司的合作。这些都对我国油田企业经营管理水平提出了新的挑战，，而资产管理是其中的重要一环。油田企业经过多年的探索和实践，总结了许多资产管理的相关经验，形成了具有行业特色的管理办法。但由于历史遗留问题的存在，资产“效益”这一观念仍然没有得到足够的重视。本文以资产管理和效益评价两大理论为基础，通过分析我国油田企业资产管理和效益评价工作现状，借鉴国内外企业相关经验和做法，提出构建油田企业资产综合效益评价体系的内容框架，具体包括体系构建的目标和原则、评价指标体系、评价标准、评价方法以及评价体系的应用。指标选择中包括了财务指标和非财务指标，评价方法包括单指标评价法、层次分析法、模糊综合分析。该体系针对油田企业不同层面，选择不同方法和标准，以“效益”为导向对油田企业资产进行全面、综合的评价。油田企业资产综合效益评价体系的建立，有助于油田企业改变传统的资产管理观念和模式，全面把握资产状况，最大限度发挥资产的作用，同时为员工考核提供依据。对提高油田企业管理水平和经济效益具有重要作用。
[Abstract]:The internal and external environment of oil field enterprises in China is constantly changing. On the one hand, increasing the difficulty of exploitation increases the production and operation costs of oil field enterprises; On the other hand, the increasing dependence of crude oil on the outside makes Chinese oil field enterprises need to "go out" to participate in the cooperation of international oil companies. All these have posed new challenges to the level of management of Chinese oil field enterprises. After many years of exploration and practice, oil field enterprises have summed up many relevant experiences of asset management and formed management methods with industry characteristics. However, due to the existence of problems left over from history, The idea of asset-benefit is still not given enough attention. Based on the two theories of asset management and benefit evaluation, this paper analyzes the present situation of asset management and benefit evaluation of oil field enterprises in China, and draws lessons from the relevant experiences and practices of domestic and foreign enterprises. This paper puts forward the content frame of constructing the comprehensive benefit evaluation system of oil field enterprises, including the objectives and principles of the system construction, the evaluation index system and the evaluation standard. The evaluation method and the application of evaluation system. The index selection includes financial index and non-financial index. The evaluation method includes single index evaluation method, analytic hierarchy process method, fuzzy comprehensive analysis. Selecting different methods and standards and taking "benefit" as the guide, the comprehensive and comprehensive evaluation of oil field enterprise assets is carried out. The establishment of comprehensive benefit evaluation system for oil field enterprises is helpful for oil field enterprises to change the traditional concept and mode of asset management, grasp the state of assets in an all-round way, and give full play to the role of assets. At the same time, it provides the basis for staff assessment and plays an important role in improving the management level and economic efficiency of oil field enterprises.
【学位授予单位】：中国石油大学（华东）
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F426.22;F272.5

【参考文献】