本文關(guān)鍵詞： 油田企業(yè) 財務(wù)診斷 經(jīng)營管理效益　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】：石油是現(xiàn)代工業(yè)的血液，是國家重要的戰(zhàn)略性資源。油田企業(yè)作為國家經(jīng)濟支柱性產(chǎn)業(yè)，肩負著保證石油供給和保障能源安全的重任。與此同時，國內(nèi)外能源市場環(huán)境和競爭形勢對油田企業(yè)經(jīng)濟高效和可持續(xù)發(fā)展提出了新的要求。論文基于提升油田企業(yè)經(jīng)濟效益和財務(wù)管理水平的角度，以石油企業(yè)為主體，企業(yè)內(nèi)部財務(wù)活動和經(jīng)濟活動為研究對象，采用資料搜集、規(guī)范研究和系統(tǒng)分析等研究方法，運用財務(wù)診斷基礎(chǔ)知識，初步提出油田企業(yè)財務(wù)診斷的基本框架。通過分別對油田企業(yè)勘探開發(fā)階段和生產(chǎn)經(jīng)營階段財務(wù)診斷，揭示了油田企業(yè)財務(wù)診斷對經(jīng)濟活動的指導(dǎo)意義，研究進一步優(yōu)化油田企業(yè)財務(wù)管理和經(jīng)濟效益的途徑，為油田企業(yè)各層級單位財務(wù)實踐提供有效支持。 論文從介紹財務(wù)診斷的基礎(chǔ)內(nèi)容出發(fā)，揭示油田企業(yè)財務(wù)診斷的必要性和可行性，初步構(gòu)建油田企業(yè)財務(wù)診斷的基本框架；在總體思路的指導(dǎo)下，分別對油田企業(yè)勘探開發(fā)階段和生產(chǎn)經(jīng)營階段進行財務(wù)診斷，主要診斷油田企業(yè)投資成果和投資效益，經(jīng)營利潤和成本效益內(nèi)容，，采用比較診斷法、趨勢分析法和因素診斷法，診斷指標變動的影響因素，揭示油田企業(yè)經(jīng)營管理中可能存在的問題，明確油田企業(yè)經(jīng)濟活動中應(yīng)重點關(guān)注的內(nèi)容。最后，根據(jù)診斷結(jié)果，提出建議性診斷報告。
[Abstract]:Oil is the blood of modern industry and an important strategic resource of our country. As a pillar industry of national economy, oil field enterprises shoulder the heavy responsibility of ensuring oil supply and ensuring energy security. At the same time, The domestic and foreign energy market environment and competition situation put forward new requirements for the economic efficiency and sustainable development of oil field enterprises. Based on improving the economic efficiency and financial management level of oil field enterprises, the paper takes petroleum enterprises as the main body. The internal financial activities and economic activities of enterprises are the objects of study. The basic knowledge of financial diagnosis is used in the research methods of data collection, normative research and system analysis. The basic frame of financial diagnosis of oil field enterprises is put forward preliminarily. The guiding significance of financial diagnosis of oil field enterprises to economic activities is revealed through the financial diagnosis of exploration and development stage and production and operation stage of oil field enterprises, respectively. This paper studies the ways to optimize the financial management and economic benefits of oil field enterprises, and provides effective support for the financial practice of various levels of oil field enterprises. Based on the introduction of the basic contents of financial diagnosis, this paper reveals the necessity and feasibility of financial diagnosis of oil field enterprises, constructs the basic framework of financial diagnosis of oil field enterprises, and under the guidance of general thinking, The financial diagnosis of the exploration and development stage and the production and operation stage of oil field enterprises is carried out respectively. The main diagnoses are the investment achievements and investment benefits, the operating profits and the contents of the cost benefits of the oil field enterprises. The comparative diagnosis method, the trend analysis method and the factor diagnosis method are adopted. The influencing factors of the change of diagnostic indexes reveal the problems that may exist in the management and management of oil field enterprises and make clear the contents that should be paid attention to in the economic activities of oil field enterprises. Finally according to the diagnosis results a constructive diagnosis report is put forward.
【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】：F406.7;F426.22

【參考文獻】

相關(guān)期刊論文 前10條

1 張星文,梁戈夫;中小企業(yè)適用財務(wù)診斷系統(tǒng)研究[J];商業(yè)研究;2004年10期

2 王琦;耿素杰;;企業(yè)財務(wù)診斷指標體系探討[J];長春理工大學(xué)學(xué)報(社會科學(xué)版);2006年01期

3 寧敦煌;;開展企業(yè)財務(wù)診斷 提高財務(wù)管理質(zhì)量[J];財會通訊;1992年08期

4 何成梁;;財務(wù)學(xué)領(lǐng)域一次新的探索——《企業(yè)財務(wù)診斷》評介[J];浙江財經(jīng)學(xué)院學(xué)報;1991年02期

5 侯慶軒;;日本企業(yè)的財務(wù)診斷[J];現(xiàn)代日本經(jīng)濟;1982年04期

6 陳元千;油田可采儲量計算方法[J];新疆石油地質(zhì);2000年02期

7 魯國明;;油藏評價階段造成探明儲量計算偏差的主要因素分析[J];油氣地質(zhì)與采收率;2010年06期

8 徐曉燕;基于企業(yè)生命周期的財務(wù)診斷方法[J];預(yù)測;2004年04期

9 仝鐵漢;;企業(yè)財務(wù)診斷分析[J];中國集體經(jīng)濟;2009年24期

10 肖志軍;;談財務(wù)診斷[J];中國證券期貨;2010年05期

本文編號：1544910