本文關(guān)鍵詞： 油田企業(yè) 預(yù)算后評估 灰色層次綜合評估法　出處：《中國石油大學(xué)（華東）》2013年碩士論文　論文類型：學(xué)位論文

【摘要】：石油是關(guān)乎國計(jì)民生的重要戰(zhàn)略資源和非可再生能源。我又是能源消耗大國，石油行業(yè)的健康發(fā)展對我國社會主義現(xiàn)代化建設(shè)來說尤為重要。然而，多年的開發(fā)生產(chǎn)使我國大部分油田企業(yè)所處的環(huán)境發(fā)生了深刻變化�？碧介_發(fā)的難度在不斷加大，高成本的產(chǎn)量所占比重不斷上升，從而使得油氣成本的增速也在不斷變快。 在過去較長時間里，我國油田企業(yè)一直采用由財(cái)務(wù)部門按照落后的“水平法”來編制預(yù)算的模式，輕視了業(yè)務(wù)部門的參與，忽略了預(yù)算基礎(chǔ)環(huán)境與預(yù)算編制之間的關(guān)系，出現(xiàn)了生產(chǎn)運(yùn)營與預(yù)算管理相脫節(jié)的現(xiàn)象，制約了預(yù)算管理效能的發(fā)揮。 本文在分析油田企業(yè)預(yù)算管理現(xiàn)狀與問題的基礎(chǔ)上，為進(jìn)一步改善油田企業(yè)的預(yù)算管理模式，將后評估理論引入到預(yù)算管理中，界定了油田企業(yè)預(yù)算后評估的含義，明確了預(yù)算后評估在油田企業(yè)中應(yīng)用的必要性，形成了油田企業(yè)預(yù)算后評估的實(shí)施思路與框架，將油田企業(yè)預(yù)算后評估的內(nèi)容分為預(yù)算條件后評估，，預(yù)算編制后評估和預(yù)算執(zhí)行管理后評估三類，采用專家評議法選取并優(yōu)化分析預(yù)算后評估的15個重要指標(biāo)，運(yùn)用灰色層次綜合評估法建立了油田企業(yè)預(yù)算后評估模型，并對某油田企業(yè)進(jìn)行實(shí)際應(yīng)用分析，提出了保障預(yù)算后評估順利實(shí)施的建議和措施，最后，對未來預(yù)算后評估在油田企業(yè)中的應(yīng)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 evaluation method. The practical application of a certain oil field enterprise is analyzed, and the suggestions and measures to ensure the successful implementation of post-budget evaluation are put forward. Finally, the application and research of future budget post-evaluation in oil field enterprises are prospected.
【學(xué)位授予單位】：中國石油大學(xué)（華東）
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F426.22;F406.7

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