中国石油公司总部费用分摊机制的构建与创新

发布时间：2018-04-25 23:04

本文选题：中国石油公司 + 费用分摊　；参考：《对外经济贸易大学》2015年硕士论文

【摘要】：油气勘探开发的地理分散性使得国际石油公司总部与海外机构形成双重管理机制,也使得由跨国公司总部集中为海外项目提供服务成为必然,相应的全球费用分摊机制在国际一流国际石油公司中也成为了普遍行业规范,并与其国际化程度形成正比。国际石油公司总部费用的分摊具有效益和管理的多种考量。本文通过研究跨国油气公司企业管理演变与发展趋势及其全球费用分摊的管理策略,选取有代表性的两家国际石油公司从组织架构、总部费用分类、总部费用分摊方式等方面与中国石油公司逐一进行了对比研究。在此基础上,理论与实践相结合,对中国石油公司总部费用分摊机制的构建从基础、方法论选择、工作流程、配套机制建设等方面进行了阐述。中国石油公司建立全球费用分摊机制应以全球化战略思维和国际化视野为指导,其目的不仅是要夯实中国及海外运营合规的基石,同时还要进一步提升税务效益和管理水平。通过依法、合规、有效地建立全球费用分摊机制可以实现经济效益提高、有助于企业形象提升,同时也为企业海外非作业者的权益提供了保障。本文的创新之处主要在于秉承设计思想国际化,开发实施本地化的宗旨进行费用分摊机制的构建,其最大的特色在于并不是孤立的从简单的理论出发,而且是注重结合中国石油公司的实际情况,关注其运行的基础、工作流程的编制、配套机制的建设等。
[Abstract]:The geographical dispersion of oil and gas exploration and development makes it necessary for the headquarters of international oil companies to form a dual management mechanism with overseas organizations, and for multinational corporations to centralize their headquarters to provide services for overseas projects. The corresponding global cost-sharing mechanism has also become a universal industry norm in the international first-class international oil companies, and it is directly proportional to its internationalization degree. The sharing of headquarters costs for international oil companies has a variety of benefits and management considerations. By studying the evolution and development trend of multinational oil and gas companies' management and the management strategy of global cost sharing, this paper selects two representative international oil companies from the organizational structure, headquarters cost classification, Headquarters cost-sharing method and other aspects of the China Petroleum Company one by one comparative study. On this basis, combining theory with practice, this paper expounds the construction of the cost allocation mechanism of China Petroleum Company from the aspects of foundation, methodology choice, work flow and supporting mechanism construction. The establishment of global cost-sharing mechanism for Chinese oil companies should be guided by global strategic thinking and international vision. Its purpose is not only to consolidate the cornerstone of compliance in China and overseas operations, but also to further enhance tax efficiency and management level. By establishing the mechanism of global cost allocation according to law and compliance, the economic benefit can be improved, and the image of the enterprise will be promoted. At the same time, the rights and interests of the non-operators abroad will be protected. The innovation of this paper mainly lies in the construction of the cost-sharing mechanism based on the internationalization of design ideas and the development and implementation of localization. The most important feature of this paper is that it is not isolated from the simple theory. In addition, it pays attention to the foundation of operation, the establishment of workflow and the construction of supporting mechanism combined with the actual situation of China Petroleum Company.
【学位授予单位】：对外经济贸易大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F426.22

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