热门搜索: 论文 发表 社科期刊 北大核心 南大核心 cssci 科技期刊 教育

当前位置:主页 > 经济论文 > 会计论文 >

油田企业预算后评估体系的设计及应用研究

发布时间:2018-02-13 21:09  文章来源:笔耕文化传播

  本文关键词: 油田企业 预算后评估 灰色层次综合评估法 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】:石油是关乎国计民生的重要战略资源和非可再生能源。我又是能源消耗大国,石油行业的健康发展对我国社会主义现代化建设来说尤为重要。然而,多年的开发生产使我国大部分油田企业所处的环境发生了深刻变化。勘探开发的难度在不断加大,高成本的产量所占比重不断上升,从而使得油气成本的增速也在不断变快。 在过去较长时间里,我国油田企业一直采用由财务部门按照落后的“水平法”来编制预算的模式,轻视了业务部门的参与,忽略了预算基础环境与预算编制之间的关系,出现了生产运营与预算管理相脱节的现象,制约了预算管理效能的发挥。 本文在分析油田企业预算管理现状与问题的基础上,为进一步改善油田企业的预算管理模式,将后评估理论引入到预算管理中,界定了油田企业预算后评估的含义,明确了预算后评估在油田企业中应用的必要性,形成了油田企业预算后评估的实施思路与框架,将油田企业预算后评估的内容分为预算条件后评估,,预算编制后评估和预算执行管理后评估三类,采用专家评议法选取并优化分析预算后评估的15个重要指标,运用灰色层次综合评估法建立了油田企业预算后评估模型,并对某油田企业进行实际应用分析,提出了保障预算后评估顺利实施的建议和措施,最后,对未来预算后评估在油田企业中的应用和研究提出了展望。
[Abstract]:Oil is an important strategic resource and non-renewable energy source related to the national economy and people's livelihood. I am also a big energy consuming country, and the healthy development of the petroleum industry is particularly important to the socialist modernization drive of our country. Many years of development and production have made the environment of most oil field enterprises in our country have changed profoundly, the difficulty of exploration and development has been increasing continuously, the proportion of high cost production has been rising constantly, and the increasing rate of oil and gas cost is also becoming faster and faster. For a long time in the past, Chinese oil field enterprises have adopted the model of budgeting by the finance department according to the backward "level method", despising the participation of the business department, and neglecting the relationship between the budget base environment and the budget preparation. The phenomenon of disconnection between production operation and budget management restricts the exertion of budget management efficiency. On the basis of analyzing the present situation and problems of budget management in oil field enterprises, in order to further improve the budget management mode of oil field enterprises, this paper introduces the theory of post-evaluation into budget management, and defines the meaning of post-budget evaluation of oil field enterprises. The necessity of application of post-budget evaluation in oil field enterprises is clarified, and the implementation ideas and framework of post-budget evaluation of oil field enterprises are formed. The content of post-budget evaluation of oil field enterprises is divided into post-evaluation of budget conditions and post-evaluation of budget conditions. There are three types of post-budget evaluation and budget management post-evaluation. Fifteen important indexes of post-budget evaluation are selected and optimized by the expert evaluation method, and the post-budget evaluation model of oil field enterprises is established by using the grey level comprehensive