【摘要】：穩(wěn)健、高效的財(cái)務(wù)運(yùn)作機(jī)制關(guān)乎企業(yè)的生存與發(fā)展。在經(jīng)濟(jì)全球化和市場競爭日趨激烈的背景下,油田企業(yè)競爭加劇,財(cái)務(wù)管理在油田企業(yè)管理中具有越來越重要的作用,對于油田企業(yè)而言,一套完善的財(cái)務(wù)管理體制有助于油田企業(yè)對企業(yè)的財(cái)務(wù)資源以及其他各項(xiàng)經(jīng)濟(jì)資源進(jìn)行合理配置,對于提高企業(yè)經(jīng)濟(jì)效益、增強(qiáng)企業(yè)的核心競爭力、實(shí)現(xiàn)企業(yè)價(jià)值的全面提升具有重要的意義;與此同時(shí),為了做強(qiáng)、做優(yōu)民族產(chǎn)業(yè),提升我國中央企業(yè)國際競爭力,國資委于2011年對所屬中央企業(yè)提出“建設(shè)世界一流企業(yè)”、“打造世界一流財(cái)務(wù)”的要求。在此雙重背景下,探索基于價(jià)值鏈的油田企業(yè)財(cái)務(wù)管理改進(jìn)從而全面提升企業(yè)價(jià)值和提高企業(yè)經(jīng)濟(jì)效益顯得十分迫切。本文首先對價(jià)值鏈和財(cái)務(wù)管理思想進(jìn)行了綜述,然后在分析油田企業(yè)財(cái)務(wù)管理現(xiàn)狀和存在主要問題的基礎(chǔ)上,提出基于價(jià)值鏈的油田企業(yè)財(cái)務(wù)管理改進(jìn)的工作思路,并以價(jià)值至上、合作共贏、系統(tǒng)化、價(jià)值鏈一體化等原則為指導(dǎo),對油田企業(yè)財(cái)務(wù)價(jià)值鏈進(jìn)行了描述和分析,提出了基于價(jià)值鏈的油田企業(yè)財(cái)務(wù)管理改進(jìn)的基本方案。接著,從財(cái)務(wù)戰(zhàn)略制定、財(cái)務(wù)預(yù)算編制、財(cái)務(wù)控制優(yōu)化、財(cái)務(wù)分析改進(jìn)和財(cái)務(wù)業(yè)務(wù)評價(jià)機(jī)制的完善五個(gè)方面對油田企業(yè)基于價(jià)值鏈的財(cái)務(wù)管理進(jìn)行改進(jìn)。通過財(cái)務(wù)戰(zhàn)略聯(lián)盟、業(yè)務(wù)流程重整進(jìn)行財(cái)務(wù)戰(zhàn)略的制定;在分析油田企業(yè)財(cái)務(wù)預(yù)算特點(diǎn)的基礎(chǔ)上從外部價(jià)值鏈聯(lián)盟預(yù)算和內(nèi)部價(jià)值鏈預(yù)算兩個(gè)層面進(jìn)行財(cái)務(wù)預(yù)算的編制;通過資金鏈控制和風(fēng)險(xiǎn)控制進(jìn)行財(cái)務(wù)控制的優(yōu)化;在縱向價(jià)值鏈、橫向價(jià)值鏈和內(nèi)部價(jià)值鏈導(dǎo)向下進(jìn)行財(cái)務(wù)分析的改進(jìn);用EVA指標(biāo)來衡量企業(yè)的未來價(jià)值創(chuàng)造能力,運(yùn)用BSC綜合評價(jià)企業(yè)的經(jīng)營業(yè)績構(gòu)建出油田企業(yè)的價(jià)值評價(jià)激勵體系。最后,為保障基于價(jià)值鏈的財(cái)務(wù)管理改進(jìn)工作的順利實(shí)施,提出了一系列的保障措施。
[Abstract]:Sound, efficient financial operation mechanism is related to the survival and development of enterprises. Under the background of economic globalization and increasingly fierce market competition, the competition of oil field enterprises intensifies, and financial management plays a more and more important role in the management of oil field enterprises. For oil field enterprises, financial management plays a more and more important role. A set of perfect financial management system is helpful for oil field enterprises to allocate their financial resources and other economic resources rationally, to improve the economic efficiency of enterprises and to enhance the core competitiveness of enterprises. It is of great significance to realize the overall promotion of enterprise value. At the same time, in order to strengthen the national industry and improve the international competitiveness of our central enterprises, SASAC put forward the requirements of "building world-class enterprises" and "building world-class finance" to its central enterprises in 2011. Under this dual background, it is very urgent to explore the improvement of financial management of oil field enterprises based on the value chain so as to promote the enterprise value and improve the economic benefits of the enterprises in an all-round way. This paper first summarizes the thought of value chain and financial management, and then, on the basis of analyzing the present situation and main problems of financial management in oil field enterprises, puts forward the idea of improving the financial management of oil field enterprises based on value chain. Guided by the principles of value first, cooperation and win-win, systematization and value chain integration, this paper describes and analyzes the financial value chain of oil field enterprises, and puts forward the basic scheme of improving the financial management of oil field enterprises based on the value chain. Then, the financial management based on value chain of oilfield enterprises is improved from five aspects: financial strategy formulation, financial budgeting, financial control optimization, financial analysis improvement and financial business evaluation mechanism improvement. Through the financial strategic alliance, the business process reengineering carries on the financial strategy formulation, in the analysis oil field enterprise financial budget characteristic foundation carries on the financial budget from the external value chain alliance budget and the internal value chain budget two levels to carry on the financial budget compilation; Optimization of financial control through financial chain control and risk control, improvement of financial analysis under the guidance of vertical value chain, horizontal value chain and internal value chain; The EVA index is used to measure the future value creation ability of the enterprise and the incentive system of the oil field enterprise value evaluation is constructed by using the BSC comprehensive evaluation of the business performance of the enterprise. Finally, in order to guarantee the smooth implementation of the financial management improvement based on value chain, a series of safeguard measures are 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】：2015
【分類號】：F406.7;F426.22

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