油田企业财务诊断体系研究

发布时间：2018-02-28 00:07

本文关键词： 油田企业财务诊断经营管理效益　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】：石油是现代工业的血液，是国家重要的战略性资源。油田企业作为国家经济支柱性产业，肩负着保证石油供给和保障能源安全的重任。与此同时，国内外能源市场环境和竞争形势对油田企业经济高效和可持续发展提出了新的要求。论文基于提升油田企业经济效益和财务管理水平的角度，以石油企业为主体，企业内部财务活动和经济活动为研究对象，采用资料搜集、规范研究和系统分析等研究方法，运用财务诊断基础知识，初步提出油田企业财务诊断的基本框架。通过分别对油田企业勘探开发阶段和生产经营阶段财务诊断，揭示了油田企业财务诊断对经济活动的指导意义，研究进一步优化油田企业财务管理和经济效益的途径，为油田企业各层级单位财务实践提供有效支持。论文从介绍财务诊断的基础内容出发，揭示油田企业财务诊断的必要性和可行性，初步构建油田企业财务诊断的基本框架；在总体思路的指导下，分别对油田企业勘探开发阶段和生产经营阶段进行财务诊断，主要诊断油田企业投资成果和投资效益，经营利润和成本效益内容，，采用比较诊断法、趋势分析法和因素诊断法，诊断指标变动的影响因素，揭示油田企业经营管理中可能存在的问题，明确油田企业经济活动中应重点关注的内容。最后，根据诊断结果，提出建议性诊断报告。
[Abstract]:Oil is the blood of modern industry and an important strategic resource of our country. As a pillar industry of national economy, oil field enterprises shoulder the heavy responsibility of ensuring oil supply and ensuring energy security. At the same time, The domestic and foreign energy market environment and competition situation put forward new requirements for the economic efficiency and sustainable development of oil field enterprises. Based on improving the economic efficiency and financial management level of oil field enterprises, the paper takes petroleum enterprises as the main body. The internal financial activities and economic activities of enterprises are the objects of study. The basic knowledge of financial diagnosis is used in the research methods of data collection, normative research and system analysis. The basic frame of financial diagnosis of oil field enterprises is put forward preliminarily. The guiding significance of financial diagnosis of oil field enterprises to economic activities is revealed through the financial diagnosis of exploration and development stage and production and operation stage of oil field enterprises, respectively. This paper studies the ways to optimize the financial management and economic benefits of oil field enterprises, and provides effective support for the financial practice of various levels of oil field enterprises. Based on the introduction of the basic contents of financial diagnosis, this paper reveals the necessity and feasibility of financial diagnosis of oil field enterprises, constructs the basic framework of financial diagnosis of oil field enterprises, and under the guidance of general thinking, The financial diagnosis of the exploration and development stage and the production and operation stage of oil field enterprises is carried out respectively. The main diagnoses are the investment achievements and investment benefits, the operating profits and the contents of the cost benefits of the oil field enterprises. The comparative diagnosis method, the trend analysis method and the factor diagnosis method are adopted. The influencing factors of the change of diagnostic indexes reveal the problems that may exist in the management and management of oil field enterprises and make clear the contents that should be paid attention to in the economic activities of oil field enterprises. Finally according to the diagnosis results a constructive diagnosis report is put forward.
【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】：F406.7;F426.22

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