本文選題：石油工程企業(yè)　切入點(diǎn)：境內(nèi)外一體化　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】：石油是國家重要的戰(zhàn)略資源，其產(chǎn)量充足、供應(yīng)順暢對處在轉(zhuǎn)型期的中國實(shí)現(xiàn)國民經(jīng)濟(jì)又好又快發(fā)展具有舉足輕重的作用。隨著經(jīng)濟(jì)的迅猛發(fā)展，國內(nèi)石油供給壓力日益加大，中國石油對外依存度不斷增長。作為國家“保油上產(chǎn)”主力軍和先鋒隊(duì)的各大石油工程企業(yè)，積極增加海外投資，境外份額快速增長，境內(nèi)外一體化程度不斷增加。國際市場競爭的壓力和境內(nèi)外一體化發(fā)展對石油工程企業(yè)資金管理提出了新要求。因此，本文基于境內(nèi)外一體化的角度，以石油工程企業(yè)為對象，對境內(nèi)外一體化下石油工程企業(yè)的資金管理問題進(jìn)行研究。 本文采取文獻(xiàn)評述、現(xiàn)場調(diào)研和定性定量分析的研究方法，運(yùn)用委托代理理論、控制理論以及公司治理理論，分析了我國石油工程企業(yè)資金管理的發(fā)展現(xiàn)狀，總結(jié)出其資金管理中存在諸多問題：資金境內(nèi)外一體化運(yùn)作能力不足，境內(nèi)外資金計(jì)劃和內(nèi)控制度形式化，，境內(nèi)外存貨管理不力，境內(nèi)外匯率風(fēng)險(xiǎn)防控能力薄弱和境內(nèi)外客戶信用分析工作不到位。 為了解決石油工程企業(yè)資金管理存在的上述問題，本文通過查閱文獻(xiàn)，借鑒國內(nèi)外大型企業(yè)資金管理實(shí)踐的成功經(jīng)驗(yàn)，設(shè)計(jì)了我國石油工程企業(yè)在境內(nèi)外一體化下的資金管理的改進(jìn)框架。該框架以“資金效益最大化”為資金管理核心目標(biāo)，以增強(qiáng)資金管理的計(jì)劃性、提高資金使用效率、提高境內(nèi)外一體化環(huán)境下的應(yīng)變能力、防范資金風(fēng)險(xiǎn)和保持資金頭寸平衡為資金管理改進(jìn)目標(biāo)，以系統(tǒng)性、協(xié)同性、定性與定量相結(jié)合和可操作性為改進(jìn)原則。該框架主要包括建立健全資金管理制度規(guī)范、資金管理具體改進(jìn)措施和資金管理保障措施三個(gè)方面的內(nèi)容。其中，需要建立健全的資金管理制度規(guī)范包括：資金計(jì)劃管理制度、存貨管理制度和內(nèi)部控制制度。資金管理具體改進(jìn)措施包括：強(qiáng)化本外幣資金池及優(yōu)化外幣資金存量、維護(hù)境外敏感地區(qū)資金匯劃通道、強(qiáng)化客戶信用管理和加強(qiáng)匯率風(fēng)險(xiǎn)管理。最后，文本提出了加強(qiáng)境內(nèi)外一體化下石油工程企業(yè)資金管理的保障措施。
[Abstract]:Oil is an important strategic resource of our country, its output is sufficient, and the smooth supply plays an important role in realizing the sound and fast development of the national economy in the transition period. With the rapid development of economy, the pressure of domestic oil supply is increasing day by day. As the main force and vanguard of China's "oil production", major oil engineering enterprises have actively increased their overseas investment and their overseas share has increased rapidly. The degree of integration at home and abroad is increasing. The pressure of international market competition and the development of integration at home and abroad have put forward new requirements for the capital management of petroleum engineering enterprises. Therefore, based on the angle of integration at home and abroad, this paper takes petroleum engineering enterprises as the object. This paper studies the capital management of petroleum engineering enterprises under the integration of domestic and foreign. Based on literature review, field investigation and qualitative and quantitative analysis, this paper analyzes the present situation of fund management of petroleum engineering enterprises in China by using principal-agent theory, control theory and corporate governance theory. It concludes that there are many problems in the capital management: insufficient operation capacity of the integration of domestic and foreign capital, formalization of domestic and foreign capital planning and internal control system, inadequate domestic and external inventory management, Domestic and foreign exchange rate risk prevention and control capacity is weak and domestic and foreign customer credit analysis work is not in place. In order to solve the above problems in the capital management of petroleum engineering enterprises, this paper, by consulting the literature, draws lessons from the successful experiences of large enterprises at home and abroad in the practice of fund management. This paper designs an improved framework for the capital management of petroleum engineering enterprises in China under the condition of domestic and foreign integration. The framework regards "maximizing the value of funds" as the core goal of the fund management, in order to enhance the planning of the fund management and improve the efficiency of the use of funds. To improve the ability to adapt in the integrated environment, to guard against capital risk and to maintain the balance of fund position are the objectives of fund management improvement, so as to be systematic and synergistic. The framework includes three aspects: establishing and perfecting the financial management system, the specific improvement measures of the fund management and the guarantee measures of the fund management. There is a need to establish a sound fund management system, including a fund plan management system, an inventory management system and an internal control system. The specific measures for improving fund management include: strengthening local and foreign currency fund pools and optimizing the stock of foreign currency funds, In the end, the paper puts forward the guarantee measures to strengthen the fund management of petroleum engineering enterprises under the integration of domestic and foreign countries, so as to maintain the channels of fund transfer in sensitive areas outside China, strengthen the management of customer credit and strengthen the management of exchange rate risk.
【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】：F406.71;F426.22

【參考文獻(xiàn)】

相關(guān)期刊論文 前4條

1 宋倪影;;信用“5C”分析法的探究[J];會(huì)計(jì)師;2009年08期

2 袁琳;構(gòu)筑集團(tuán)企業(yè)資金結(jié)算與集中控制的新系統(tǒng)—中國石化集團(tuán)財(cái)務(wù)公司資金結(jié)算與集中控制案例研究[J];會(huì)計(jì)研究;2003年02期

3 陳軍;;防范資金風(fēng)險(xiǎn)與資金管理研究[J];財(cái)會(huì)研究;2009年18期

4 王之君;楊文靜;;集團(tuán)資金管理模式研究[J];中央財(cái)經(jīng)大學(xué)學(xué)報(bào);2006年11期

本文編號：1590636