油田企業(yè)資產(chǎn)綜合效益評(píng)價(jià)體系研究
本文選題:油田企業(yè) 切入點(diǎn):資產(chǎn)管理 出處:《中國(guó)石油大學(xué)(華東)》2013年碩士論文 論文類型:學(xué)位論文
【摘要】:我國(guó)油田企業(yè)內(nèi)外部環(huán)境的不斷變化。一方面是開采難度加大增加了油田企業(yè)的生產(chǎn)經(jīng)營(yíng)成本;另一方面原油對(duì)外依存度不斷提高使得我國(guó)油田企業(yè)需要“走出去”參與國(guó)際石油公司的合作。這些都對(duì)我國(guó)油田企業(yè)經(jīng)營(yíng)管理水平提出了新的挑戰(zhàn),,而資產(chǎn)管理是其中的重要一環(huán)。油田企業(yè)經(jīng)過多年的探索和實(shí)踐,總結(jié)了許多資產(chǎn)管理的相關(guān)經(jīng)驗(yàn),形成了具有行業(yè)特色的管理辦法。但由于歷史遺留問題的存在,資產(chǎn)“效益”這一觀念仍然沒有得到足夠的重視。 本文以資產(chǎn)管理和效益評(píng)價(jià)兩大理論為基礎(chǔ),通過分析我國(guó)油田企業(yè)資產(chǎn)管理和效益評(píng)價(jià)工作現(xiàn)狀,借鑒國(guó)內(nèi)外企業(yè)相關(guān)經(jīng)驗(yàn)和做法,提出構(gòu)建油田企業(yè)資產(chǎn)綜合效益評(píng)價(jià)體系的內(nèi)容框架,具體包括體系構(gòu)建的目標(biāo)和原則、評(píng)價(jià)指標(biāo)體系、評(píng)價(jià)標(biāo)準(zhǔn)、評(píng)價(jià)方法以及評(píng)價(jià)體系的應(yīng)用。指標(biāo)選擇中包括了財(cái)務(wù)指標(biāo)和非財(cái)務(wù)指標(biāo),評(píng)價(jià)方法包括單指標(biāo)評(píng)價(jià)法、層次分析法、模糊綜合分析。該體系針對(duì)油田企業(yè)不同層面,選擇不同方法和標(biāo)準(zhǔn),以“效益”為導(dǎo)向?qū)τ吞锲髽I(yè)資產(chǎn)進(jìn)行全面、綜合的評(píng)價(jià)。 油田企業(yè)資產(chǎn)綜合效益評(píng)價(jià)體系的建立,有助于油田企業(yè)改變傳統(tǒng)的資產(chǎn)管理觀念和模式,全面把握資產(chǎn)狀況,最大限度發(fā)揮資產(chǎn)的作用,同時(shí)為員工考核提供依據(jù)。對(duì)提高油田企業(yè)管理水平和經(jīng)濟(jì)效益具有重要作用。
[Abstract]:The internal and external environment of oil field enterprises in China is constantly changing. On the one hand, increasing the difficulty of exploitation increases the production and operation costs of oil field enterprises; On the other hand, the increasing dependence of crude oil on the outside makes Chinese oil field enterprises need to "go out" to participate in the cooperation of international oil companies. All these have posed new challenges to the level of management of Chinese oil field enterprises. After many years of exploration and practice, oil field enterprises have summed up many relevant experiences of asset management and formed management methods with industry characteristics. However, due to the existence of problems left over from history, The idea of asset-benefit is still not given enough attention. Based on the two theories of asset management and benefit evaluation, this paper analyzes the present situation of asset management and benefit evaluation of oil field enterprises in China, and draws lessons from the relevant experiences and practices of domestic and foreign enterprises. This paper puts forward the content frame of constructing the comprehensive benefit evaluation system of oil field enterprises, including the objectives and principles of the system construction, the evaluation index system and the evaluation standard. The evaluation method and the application of evaluation system. The index selection includes financial index and non-financial index. The evaluation method includes single index evaluation method, analytic hierarchy process method, fuzzy comprehensive analysis. Selecting different methods and standards and taking "benefit" as the guide, the comprehensive and comprehensive evaluation of oil field enterprise assets is carried out. The establishment of comprehensive benefit evaluation system for oil field enterprises is helpful for oil field enterprises to change the traditional concept and mode of asset management, grasp the state of assets in an all-round way, and give full play to the role of assets. At the same time, it provides the basis for staff assessment and plays an important role in improving the management level and economic efficiency of oil field enterprises.
【學(xué)位授予單位】:中國(guó)石油大學(xué)(華東)
【學(xué)位級(jí)別】:碩士
【學(xué)位授予年份】:2013
【分類號(hào)】:F426.22;F272.5
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