油田电力企业财务预警机制研究

发布时间：2018-03-18 04:19

本文选题：油田电力企业　切入点：财务预警　出处：《中国石油大学(华东)》2014年硕士论文　论文类型：学位论文

【摘要】：随着改革开放和市场经济的深入发展,市场竞争环境日益激烈,作为石油勘探开发电力保障的油田电力企业面临着严峻的考验。如果不能及时的识别生产经营和财务运行中的风险并及时规避,将会对油田电力企业生产运营和石油勘探开发造成严重的干扰,建立健全财务预警机制已成为我国油田电力企业可持续发展的必然选择。本文以油田电力企业为研究对象,采用文献研究、规范研究和现场调研等多种研究方法,开展油田电力企业财务预警机制研究。首先论述了财务预警以及财务预警机制的相关概念和理论基础,梳理了财务预警的常用方法,总结了国内外大型企业财务预警的实践经验,并从中得到相关理论和实践对本文研究的启示和借鉴。其次,分析与一般电力企业相比,油田电力企业生产经营的特点、财务管理现状和面临的问题,并进一步论述了构建财务预警机制的必要性。在此基础上,提出了油田电力企业财务预警机制设计的目标、原则和内容框架,即从组织机制、信息采集与预处理机制、信息分析与传导机制和危机处理机制四个方面来设计油田电力企业财务预警机制并阐述了该预警机制运行的机理。然后,采用专家调查法对初选的指标进行筛选,最终从财务指标与非财务指标两个方面设计财务预警指标体系,以充分体现油田电力企业的生产经营特色和行业特点。在选择预警方法时,通过对各种常用的预警方法进行比较分析,结合油田电力企业的特点,最终选择综合评价方法中不需要考虑权重设置的突变级数法,并针对该方法存在的缺陷,借鉴数值转换的思想对其进行改进,构建基于改进后的突变级数法财务预警模型,并提出模型应用思路。最后以A油田电力企业为例,对设计的财务预警机制进行应用分析并提出相应的保障措施。
[Abstract]:With the deepening development of reform and opening up and market economy, the market competition environment is becoming increasingly fierce. Oil field electric power enterprises, as the power guarantee of petroleum exploration and development, are faced with a severe test. If the risks in production, operation and financial operation can not be identified and avoided in time, It will cause serious interference to the production and operation of oil field electric power enterprises and petroleum exploration and development. Establishing and perfecting financial early warning mechanism has become an inevitable choice for the sustainable development of oil field electric power enterprises in China. This paper studies the financial early-warning mechanism of electric power enterprises in oil field by means of literature research, normative research and field investigation and so on. Firstly, it discusses the related concepts and theoretical basis of financial early-warning and financial early-warning mechanism. This paper combs the common methods of financial early warning, summarizes the practical experience of financial early warning of large enterprises at home and abroad, and obtains the enlightenment and reference of relevant theory and practice to the research of this paper. Secondly, compared with the general electric power enterprises, The characteristics of production and operation of electric power enterprises in oil fields, the present situation of financial management and the problems faced by them are discussed, and the necessity of constructing financial early-warning mechanism is discussed. On the basis of this, the aim of designing financial early-warning mechanism for electric power enterprises in oil fields is put forward. Principles and content framework, from the organization mechanism, information collection and preprocessing mechanism, Four aspects of information analysis and transmission mechanism and crisis management mechanism are used to design the financial early-warning mechanism of electric power enterprises in oil fields and explain the mechanism of the early warning mechanism. Then, the index of primary election is screened by the method of expert investigation. Finally, the financial early-warning index system is designed from two aspects of financial index and non-financial index, so as to fully reflect the characteristics of production and operation and industry characteristics of electric power enterprises in oil fields. By comparing and analyzing all kinds of commonly used early warning methods and combining the characteristics of electric power enterprises in oil fields, the catastrophe series method which does not need to consider the weight setting in the comprehensive evaluation method is selected, and the defects of this method are pointed out. Using the idea of numerical conversion for reference to improve it, this paper constructs the financial early-warning model based on the improved catastrophe series method, and puts forward the idea of application of the model. Finally, taking the electric power enterprise of A oilfield as an example, This paper analyzes the application of the designed financial early warning mechanism and puts forward the corresponding safeguard measures.
【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】：2014
【分类号】：F426.61;F406.7

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