摘要
大庆油田在发展与变革的过程中逐步建立起了一整套与石油工业实践紧密结合的财务管理体系，其中包括预算管理、资金管理、固定资产管理、存货管理、利润分配管理、超大型国有企业独具特色的会计人才管理等各种财务管理制度，对提高大庆油田经济效益和促进石油工业发展起到了重要作用。在迈入二十一世纪的新的历史时期，我们感到非常有必要对过去的财务管理工作进行认真地研究、归纳和总结，以便为今后工作的更好开展提供非常重要的借鉴。
本论文共分四章。
第一章为绪论，主要介绍选题背景、本论文的整体结构和企业财务管理的基本理论知识；
第二章详细介绍了大庆油田预算财务管理工作的基本经验，这里包括油田预算管理制度产生的时代背景以及油田重组分立后，预算管理工作的进一步发展，涵盖了油田公司和二级单位的两级预算管理模式；
第三章为大庆油田财务控制管理工作经验的介绍，主要包括建立科学规范的财务结算中心进行结算资金控制，通过实行钱物结合的管理形式进行采购资金控制，通过构建效益型资产管理新模式进行固定资产投资控制，以及班组经济核算制和作业成本法在成本控制中的应用；
第四章介绍了大庆油田钻井集团的财务管理工作经验；
本论文仅仅选取一部分较为典型的大庆油田的财务管理工作经验进行介绍，旨在对大庆油田财务管理方面的经验进行归纳、总结，与各位有识之士共同进行探讨，目的在于去伪存真、去粗取精，更好地为国有大中型企业服务。因本人水平有限，难免挂一漏万，不够深入，敬请有识之士批评指正。
A set of financial management system has been gradually established during the process of development and reform in Daqing oilfield, which is closely integrated with petroleum industrial practices. It includes budget control, inventory control, funds management, management of fixed assets and profit distribution, as well as accounting personnel management, which contributes to the specific characteristics of a large-sized state owned enterprises. Such system has played an important role in increasing the economic benefits of Daqing oilfield and bringing about a great advance in the development of petroleum industry. Entering a new age of the 21st century, it is very important to give a serious study and sum up the past financial management performances for further development in future work.
This paper consists of four chapters.
Chapter one, the introduction, briefs you on the background of topic selection, basic theory of enterprise financial management and the overall train of thoughts of this paper.
Chapter two introduces in details some experiences in Daqing oilfield in terms of budget management. It includes the background in which the system of oilfield budget management starts and the further development of budget management after restructuring and division of the oilfield. This chapter illustrates the two-level budget control model between oilfield enterprises and its sub-units.
Chapter three passes on work experiences of financial control management in Daqing oilfield. This chapter emphasizes on four areas as follows:
1) To control settlement funds by establishing standard settling banks;
2) To control purchasing capital through management of both material objects and money;
3) To control investment in fixed assets by establishing a new asset management model of profit oriented;
4) To apply the method of economic accounting at team level and the method of operational cost control to expense control.
Chapter four introduces some work experiences of financial management in the Drilling Group Company of Daqing oilfield.
This paper has focused on some typical experiences in financial management of Daqing, aiming at introducing some work experiences in Daqing financial management area and conducting a discussion with experienced people from economic circles. The paper also serves the purpose to discard the dross and select the essence to better serve large and medium sized state owned enterprises.
Due to the author's limitation of knowledge, there might exists some deficiency or inadequacy in this paper. Any corrections and suggestions to the content of the paper are welcomed.
引文
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