胜利石油工程技术服务板块固定资产管理体系研究

发布时间：2018-01-09 02:03

本文关键词：胜利石油工程技术服务板块固定资产管理体系研究　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】：随着胜利石油工程技术服务板块经营管理活动的深入展开和人们认识程度的提高,资产管理研究工作开始成为其管理的重要课题。近年来,胜利石油工程技术服务板块在资产管理方面开展了许多有益尝试和创新实践,特别是完成了资产清查工作,基本摸清了各二级单位资产现状,但由于受多年来计划经济的影响,石油工程技术服务板块对资产的核算与管理仍然存在着效益意识淡薄、管理职能模糊、资产闲置、设备老化、管理效能低、价值管理与实物管理脱节等问题。因此,了解石油工程技术服务板块固定资产构成现状,加强固定资产的管理,对保证其固定资产运营质量、提高其使用效益十分必要。本文首先对国内外资产管理的相关理论及国内外企业资产管理的经验对该板块的启示。其次介绍石油工程技术服务板块资产的分类及特点进行介绍,并在此基础上对胜利该板块的固定资产构成现状、管理现状进行分析,阐述了在固定资产管理过程中存在的问题及原因。再者对石油工程技术服务板块固定资产管理体系设计进行了细分,对资产管理体系框架、体系选取原则和指标设计进行了分析。最后结合该板块的具体情况,对加强固定资产的管理提出保障措施。
[Abstract]:With the development of management activities in Shengli petroleum engineering technology service sector and the improvement of people's understanding, the research on asset management has become an important subject in its management in recent years. Shengli petroleum engineering technical service plate has carried out many beneficial attempts and innovative practices in asset management, especially the completion of asset inventory work, and the basic understanding of the asset status of each secondary unit. However, due to the influence of planned economy for many years, the accounting and management of assets in petroleum engineering technical service plate still has weak benefit consciousness, fuzzy management function, idle assets, aging equipment, low management efficiency. Therefore, understand the status quo of fixed assets in petroleum engineering technical service plate, strengthen the management of fixed assets, ensure the operation quality of fixed assets. It is necessary to improve its efficiency. Firstly, this paper introduces the theory of asset management at home and abroad and the experience of enterprise asset management at home and abroad. Secondly, it introduces the classification and classification of petroleum engineering technology service plate assets. The features are introduced. And on this basis, the composition of the fixed assets of Shengli plate status quo, management status is analyzed. The problems and reasons in the process of fixed assets management are expounded. Furthermore, the design of fixed assets management system of petroleum engineering technical service plate is subdivided, and the framework of asset management system is given. The selection principle and index design of the system are analyzed. Finally, combined with the specific situation of the plate, the guarantee measures are put forward to strengthen the management of fixed assets.
【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;F406.7

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