油藏经营导向区块预算管理模式研究
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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。
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.
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。
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.
引文
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[7]王楠.基于企业战略的预算管理.河北广播电视大学学[J].2006.4
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[19]张金良,杨显贵.试论石油企业可持续发展战略.石油天然气学报[J].2006.2
[20]屈耀明.油田企业推行油藏经营管理的思路探讨.当代石油石化[J].2005.7
[21]林振盘,张忠军.我国油田企业可持续发展战略措施研究.集团经济研究[J].2007.4
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[23] Bromwish M.Activity based costing systemsand incremental costs .Management Accounting research[J].1999:P55～56
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[25]汪家常.战略导向预算管理问题研究.管理世界[J].2002.5
[26]王思聪,冯连勇等.石油峰值问题及油气田生命周期理论研究——中外石油专家石油峰值理论要论评析.石油科技论坛[J].2006.2
[27] Robin.Cooper,David.p.Norton.The Balanced Scorecard. Boston: Hsrvard Business School Press[M].1996
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[29]马新江.油藏经营管理的理论与实践.石油科技论坛[J].2007.3
[30]梁永乐.石油企业加强预算管理的途径和措施.资源与产业[J].2007.4
[31]胜利油田.胜利油田第一届财务经验交流会议成果[C].2007.8
[32]魏兆亮.黄尚军等,油藏经营管理技术综述.西南石油大学学报[J].2007.8
[33]李斌,张国旗等,油气技术经济配产方法.北京:石油工业出版社[M].2002.4
[34]王瑞和,张卫东等,石油天然气工业概论.东营:中国石油大学出版社[M].2005.1
[35] Robin.Cooper&RegineSlagmulder.StrategicCostManagementAccounting[M]. 1998:P76～77
[36]王忠,高小玲,孟金焕.现代油藏经营管理理论及应用.当代石油石化[J].2004.10
[37]廖成锐,黄爱先等.胜利油田油藏经营管理实践.油气田地面工程[J].2004.9
[2]张志友,连杰兴等.采油企业成本管理.东营:石油大学出版社[M].2005:P221-226
[3]财政部企业司编.企业全面预算管理的理论与案例.北京:经济科学出版社[M].2004.4:P2～P186
[4] Thakur GG.Reservoir Management:A Synergistic Approach.SPE 20138
[5]赵振智,解宝贵等.油田企业成本核算与控制研究.北京:石油工业出版社[M].2006:P3～P37,P43～P185
[6]袁晓波.兼论中国企业预算分类模式的选择.会计之友[J].2006.9
[7]王楠.基于企业战略的预算管理.河北广播电视大学学[J].2006.4
[8]王剑峰.基于战略导向的企业全面预算管理体系构建.山东行政学院山东省经济管理干部学院学报[J].2006.10
[9]王伟、王琳.现代项目管理在石油企业中的运用及前景.当代石油石化[J].2003.6:38
[10]荣启宏.唐波等著.集成化油藏经营管理战略.中国石化出版社[M].2007:P1-P126
[11]易振军.油田企业成本预算管理浅析.经济师[J].2005.9
[12]刘春林.石油企业降低成本主要措施.石油工业技术监督[J].2002:P23～24
[13]于增彪等.我国集团公司预算管理运行体系的新模式.会计研究[J].2001.8
[14]李济东,赵振智等.油气开采企业成本预算管理研究.东营:石油大学出版社[M].2005:P13～P231 P1～P37,P155～P233
[15]中国石化股份公司推行油藏经营管理指导意见[G].2004:P1～5
[16]吕建中.关于加强石油石化企业战略管理的几点思考.石油大学学报(社会科学版)[J].2003:P41～43
[17]杜志敏,谢丹,任宝生.现代油藏经营管理.西南石油学院学报[J].2002.2;第24卷第1期
[18]王忠,高小玲.现代油藏经营管理理论及应用.当代石油石化[J].2004.10
[19]张金良,杨显贵.试论石油企业可持续发展战略.石油天然气学报[J].2006.2
[20]屈耀明.油田企业推行油藏经营管理的思路探讨.当代石油石化[J].2005.7
[21]林振盘,张忠军.我国油田企业可持续发展战略措施研究.集团经济研究[J].2007.4
[22]廖成锐,黄爱先.胜利油田油藏经营管理实践.油气田地面工程[J].2004.9
[23] Bromwish M.Activity based costing systemsand incremental costs .Management Accounting research[J].1999:P55～56
[24]中国会计师协会.财务成本管理CPA教材.北京:中国财政经济出版社[M], 2008.3
[25]汪家常.战略导向预算管理问题研究.管理世界[J].2002.5
[26]王思聪,冯连勇等.石油峰值问题及油气田生命周期理论研究——中外石油专家石油峰值理论要论评析.石油科技论坛[J].2006.2
[27] Robin.Cooper,David.p.Norton.The Balanced Scorecard. Boston: Hsrvard Business School Press[M].1996
[28]詹姆斯·A·布里姆森,约翰·安托斯著.作业成本预算.北京:经济科学出版社[J].2005.11:P12～P33
[29]马新江.油藏经营管理的理论与实践.石油科技论坛[J].2007.3
[30]梁永乐.石油企业加强预算管理的途径和措施.资源与产业[J].2007.4
[31]胜利油田.胜利油田第一届财务经验交流会议成果[C].2007.8
[32]魏兆亮.黄尚军等,油藏经营管理技术综述.西南石油大学学报[J].2007.8
[33]李斌,张国旗等,油气技术经济配产方法.北京:石油工业出版社[M].2002.4
[34]王瑞和,张卫东等,石油天然气工业概论.东营:中国石油大学出版社[M].2005.1
[35] Robin.Cooper&RegineSlagmulder.StrategicCostManagementAccounting[M]. 1998:P76～77
[36]王忠,高小玲,孟金焕.现代油藏经营管理理论及应用.当代石油石化[J].2004.10
[37]廖成锐,黄爱先等.胜利油田油藏经营管理实践.油气田地面工程[J].2004.9