基于价值链的油田企业财务管理改进研究
发布时间：2019-01-10 08:08
【摘要】：稳健、高效的财务运作机制关乎企业的生存与发展。在经济全球化和市场竞争日趋激烈的背景下,油田企业竞争加剧,财务管理在油田企业管理中具有越来越重要的作用,对于油田企业而言,一套完善的财务管理体制有助于油田企业对企业的财务资源以及其他各项经济资源进行合理配置,对于提高企业经济效益、增强企业的核心竞争力、实现企业价值的全面提升具有重要的意义;与此同时,为了做强、做优民族产业,提升我国中央企业国际竞争力,国资委于2011年对所属中央企业提出“建设世界一流企业”、“打造世界一流财务”的要求。在此双重背景下,探索基于价值链的油田企业财务管理改进从而全面提升企业价值和提高企业经济效益显得十分迫切。本文首先对价值链和财务管理思想进行了综述,然后在分析油田企业财务管理现状和存在主要问题的基础上,提出基于价值链的油田企业财务管理改进的工作思路,并以价值至上、合作共赢、系统化、价值链一体化等原则为指导,对油田企业财务价值链进行了描述和分析,提出了基于价值链的油田企业财务管理改进的基本方案。接着,从财务战略制定、财务预算编制、财务控制优化、财务分析改进和财务业务评价机制的完善五个方面对油田企业基于价值链的财务管理进行改进。通过财务战略联盟、业务流程重整进行财务战略的制定;在分析油田企业财务预算特点的基础上从外部价值链联盟预算和内部价值链预算两个层面进行财务预算的编制;通过资金链控制和风险控制进行财务控制的优化;在纵向价值链、横向价值链和内部价值链导向下进行财务分析的改进;用EVA指标来衡量企业的未来价值创造能力,运用BSC综合评价企业的经营业绩构建出油田企业的价值评价激励体系。最后,为保障基于价值链的财务管理改进工作的顺利实施,提出了一系列的保障措施。
[Abstract]:Sound, efficient financial operation mechanism is related to the survival and development of enterprises. Under the background of economic globalization and increasingly fierce market competition, the competition of oil field enterprises intensifies, and financial management plays a more and more important role in the management of oil field enterprises. For oil field enterprises, financial management plays a more and more important role. A set of perfect financial management system is helpful for oil field enterprises to allocate their financial resources and other economic resources rationally, to improve the economic efficiency of enterprises and to enhance the core competitiveness of enterprises. It is of great significance to realize the overall promotion of enterprise value. At the same time, in order to strengthen the national industry and improve the international competitiveness of our central enterprises, SASAC put forward the requirements of "building world-class enterprises" and "building world-class finance" to its central enterprises in 2011. Under this dual background, it is very urgent to explore the improvement of financial management of oil field enterprises based on the value chain so as to promote the enterprise value and improve the economic benefits of the enterprises in an all-round way. This paper first summarizes the thought of value chain and financial management, and then, on the basis of analyzing the present situation and main problems of financial management in oil field enterprises, puts forward the idea of improving the financial management of oil field enterprises based on value chain. Guided by the principles of value first, cooperation and win-win, systematization and value chain integration, this paper describes and analyzes the financial value chain of oil field enterprises, and puts forward the basic scheme of improving the financial management of oil field enterprises based on the value chain. Then, the financial management based on value chain of oilfield enterprises is improved from five aspects: financial strategy formulation, financial budgeting, financial control optimization, financial analysis improvement and financial business evaluation mechanism improvement. Through the financial strategic alliance, the business process reengineering carries on the financial strategy formulation, in the analysis oil field enterprise financial budget characteristic foundation carries on the financial budget from the external value chain alliance budget and the internal value chain budget two levels to carry on the financial budget compilation; Optimization of financial control through financial chain control and risk control, improvement of financial analysis under the guidance of vertical value chain, horizontal value chain and internal value chain; The EVA index is used to measure the future value creation ability of the enterprise and the incentive system of the oil field enterprise value evaluation is constructed by using the BSC comprehensive evaluation of the business performance of the enterprise. Finally, in order to guarantee the smooth implementation of the financial management improvement based on value chain, a series of safeguard measures are 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】：2015
【分类号】：F406.7;F426.22
本文编号：2406083
[Abstract]:Sound, efficient financial operation mechanism is related to the survival and development of enterprises. Under the background of economic globalization and increasingly fierce market competition, the competition of oil field enterprises intensifies, and financial management plays a more and more important role in the management of oil field enterprises. For oil field enterprises, financial management plays a more and more important role. A set of perfect financial management system is helpful for oil field enterprises to allocate their financial resources and other economic resources rationally, to improve the economic efficiency of enterprises and to enhance the core competitiveness of enterprises. It is of great significance to realize the overall promotion of enterprise value. At the same time, in order to strengthen the national industry and improve the international competitiveness of our central enterprises, SASAC put forward the requirements of "building world-class enterprises" and "building world-class finance" to its central enterprises in 2011. Under this dual background, it is very urgent to explore the improvement of financial management of oil field enterprises based on the value chain so as to promote the enterprise value and improve the economic benefits of the enterprises in an all-round way. This paper first summarizes the thought of value chain and financial management, and then, on the basis of analyzing the present situation and main problems of financial management in oil field enterprises, puts forward the idea of improving the financial management of oil field enterprises based on value chain. Guided by the principles of value first, cooperation and win-win, systematization and value chain integration, this paper describes and analyzes the financial value chain of oil field enterprises, and puts forward the basic scheme of improving the financial management of oil field enterprises based on the value chain. Then, the financial management based on value chain of oilfield enterprises is improved from five aspects: financial strategy formulation, financial budgeting, financial control optimization, financial analysis improvement and financial business evaluation mechanism improvement. Through the financial strategic alliance, the business process reengineering carries on the financial strategy formulation, in the analysis oil field enterprise financial budget characteristic foundation carries on the financial budget from the external value chain alliance budget and the internal value chain budget two levels to carry on the financial budget compilation; Optimization of financial control through financial chain control and risk control, improvement of financial analysis under the guidance of vertical value chain, horizontal value chain and internal value chain; The EVA index is used to measure the future value creation ability of the enterprise and the incentive system of the oil field enterprise value evaluation is constructed by using the BSC comprehensive evaluation of the business performance of the enterprise. Finally, in order to guarantee the smooth implementation of the financial management improvement based on value chain, a series of safeguard measures are 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】：2015
【分类号】：F406.7;F426.22
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