【作者】 刘琼；

【导师】 刘广生；

【作者基本信息】 中国石油大学 ， 工商管理， 2009， 硕士

【摘要】 随着我国国民经济快速发展,国内石油资源供需矛盾加剧,2008前我国石油对外依存度为51.3%,已成为世界第二大石油消费国,油气资源成为制约我国国民经济发展的“瓶颈”。我国石油企业也已经进入了世界石油竞争市场,油气企业内外环境发生了重大而深刻的变化。一方面,油田原油储量递减,开采难度加大;另一方面,油田企业必须面对世界上超大型石油公司的激烈竞争。为了满足增储上产、降本增效、增强企业竞争力的需求,建立科学的预算管理体系,优化企业内部资源配置,提高企业经济效益,提升油田企业价值和核心竞争力,油田企业应选择新形式下的油藏经营导向区块预算管理模式。油藏经营导向下的区块预算管理模式强调预算下沉至油藏经营管理的基层——区块,以期能加强油藏经营管理水平,满足新形势对预算的更高要求。因此,油田企业构建油藏经营导向下的区块预算管理模式具有重大而深远的现实意义。基于上述背景,本文首先对全面预算管理及油藏经营管理理论进行了深入认识,再从我国油田企业预算管理的现状出发,分析油田现行预算方式取得的成效及存在的问题,进而指出其预算管理改革的方向,为油田区块预算管理模式的构建进行理论铺垫;在此理论基础上,结合油田生产特点和油气田生命周期理论,全面、深入地研究油藏经营导向预算管理模式的相关问题,提出油藏经营导向下区块预算管理创新模式的框架,然后对模式构建和实施的具体问题进行攻关,成功构建出油藏经营导向下的区块预算管理模式体系,进行必要的数据套算和模拟实证,最后阐述了模式的相关应用实施和保障措施。更多还原

【Abstract】 Along with the rapid development of national economy, the fiercer conflict between domestic petroleum resource supply and increasing demand, in 2007 our Chinese petroleum external reliance have reached 46.3%, and have to be the second biggest consumer of petroleum, so oil&gas resource are the bottle-neck to the development of our national economy. The oilfield enterprises of China already entered the world’s fiercely competitive market of oil exploitation, the inside and the outside environment of the oil&gas field enterprises have had tremendous and profound changes. One side, the crude oil reserves of oilfield reduces, the difficulty of mining enlarges; on the other hand, oil enterprises must face the steep competition from international super big oil companies. In order to keep the increase of reserve and stability of output, to reduce the cost and improve profit, to enhance enterprises’competitiveness, the oilfield enterprises must set up scientific budget management system, optimize inner resource collocation, increase the economical profit, improve the enterprise value and core competitive strength. The oilfield enterprises should select Reservoir Management-orient Oilfield Block Budget Management Model. Reservoir Management-orient Oilfield Block Budget Management Model emphasize budget should go down to the foundation—Block, Expect to enhance Reservoir Management to satisfy higher requirement of the new situation. Hence, construct the new Reservoir Management-orient Oilfield Block Budget Management Model have important and profound realistic meaning.Base upon such background above, this article first deeply analyze the basis of the present status of the budget management of oilfield enterprises, then we pointed out its reform orientation of budget management, furthermore summarize the progress have got and the problems still existed, carried on the theory matting for the choose of budget management mode; base on this theory basis, we integrate the oil&gas production characteristics and oil&gas life-cycle theory into the construction the frame of the innovative mode of reservoir management-orient Oilfield Block Budget Management model, put forward the innovative framework of this model, then tackle key problems in the construction process, study the concrete issue of the frame, go along with necessary data-corss and simulate empirical analysis. At last, this article proposes the way and safeguard measures to apply the innovative mode of budget management.更多还原