境内外一体化下的石油工程企业资金管理问题研究

发布时间：2018-03-09 23:01

本文选题：石油工程企业　切入点：境内外一体化　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】：石油是国家重要的战略资源，其产量充足、供应顺畅对处在转型期的中国实现国民经济又好又快发展具有举足轻重的作用。随着经济的迅猛发展，国内石油供给压力日益加大，中国石油对外依存度不断增长。作为国家“保油上产”主力军和先锋队的各大石油工程企业，积极增加海外投资，境外份额快速增长，境内外一体化程度不断增加。国际市场竞争的压力和境内外一体化发展对石油工程企业资金管理提出了新要求。因此，本文基于境内外一体化的角度，以石油工程企业为对象，对境内外一体化下石油工程企业的资金管理问题进行研究。本文采取文献评述、现场调研和定性定量分析的研究方法，运用委托代理理论、控制理论以及公司治理理论，分析了我国石油工程企业资金管理的发展现状，总结出其资金管理中存在诸多问题：资金境内外一体化运作能力不足，境内外资金计划和内控制度形式化，，境内外存货管理不力，境内外汇率风险防控能力薄弱和境内外客户信用分析工作不到位。为了解决石油工程企业资金管理存在的上述问题，本文通过查阅文献，借鉴国内外大型企业资金管理实践的成功经验，设计了我国石油工程企业在境内外一体化下的资金管理的改进框架。该框架以“资金效益最大化”为资金管理核心目标，以增强资金管理的计划性、提高资金使用效率、提高境内外一体化环境下的应变能力、防范资金风险和保持资金头寸平衡为资金管理改进目标，以系统性、协同性、定性与定量相结合和可操作性为改进原则。该框架主要包括建立健全资金管理制度规范、资金管理具体改进措施和资金管理保障措施三个方面的内容。其中，需要建立健全的资金管理制度规范包括：资金计划管理制度、存货管理制度和内部控制制度。资金管理具体改进措施包括：强化本外币资金池及优化外币资金存量、维护境外敏感地区资金汇划通道、强化客户信用管理和加强汇率风险管理。最后，文本提出了加强境内外一体化下石油工程企业资金管理的保障措施。
[Abstract]:Oil is an important strategic resource of our country, its output is sufficient, and the smooth supply plays an important role in realizing the sound and fast development of the national economy in the transition period. With the rapid development of economy, the pressure of domestic oil supply is increasing day by day. As the main force and vanguard of China's "oil production", major oil engineering enterprises have actively increased their overseas investment and their overseas share has increased rapidly. The degree of integration at home and abroad is increasing. The pressure of international market competition and the development of integration at home and abroad have put forward new requirements for the capital management of petroleum engineering enterprises. Therefore, based on the angle of integration at home and abroad, this paper takes petroleum engineering enterprises as the object. This paper studies the capital management of petroleum engineering enterprises under the integration of domestic and foreign. Based on literature review, field investigation and qualitative and quantitative analysis, this paper analyzes the present situation of fund management of petroleum engineering enterprises in China by using principal-agent theory, control theory and corporate governance theory. It concludes that there are many problems in the capital management: insufficient operation capacity of the integration of domestic and foreign capital, formalization of domestic and foreign capital planning and internal control system, inadequate domestic and external inventory management, Domestic and foreign exchange rate risk prevention and control capacity is weak and domestic and foreign customer credit analysis work is not in place. In order to solve the above problems in the capital management of petroleum engineering enterprises, this paper, by consulting the literature, draws lessons from the successful experiences of large enterprises at home and abroad in the practice of fund management. This paper designs an improved framework for the capital management of petroleum engineering enterprises in China under the condition of domestic and foreign integration. The framework regards "maximizing the value of funds" as the core goal of the fund management, in order to enhance the planning of the fund management and improve the efficiency of the use of funds. To improve the ability to adapt in the integrated environment, to guard against capital risk and to maintain the balance of fund position are the objectives of fund management improvement, so as to be systematic and synergistic. The framework includes three aspects: establishing and perfecting the financial management system, the specific improvement measures of the fund management and the guarantee measures of the fund management. There is a need to establish a sound fund management system, including a fund plan management system, an inventory management system and an internal control system. The specific measures for improving fund management include: strengthening local and foreign currency fund pools and optimizing the stock of foreign currency funds, In the end, the paper puts forward the guarantee measures to strengthen the fund management of petroleum engineering enterprises under the integration of domestic and foreign countries, so as to maintain the channels of fund transfer in sensitive areas outside China, strengthen the management of customer credit and strengthen the management of exchange rate risk.
【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】：F406.71;F426.22

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