油田企业资本性支出核算体系研究

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论文中文摘要:近年来,随着油田企业规模白勺迅速扩张,提高管理水平、加强投资控制白勺要求更加迫切,中国石油股份公司提出要变“投资推动型”为“效益驱动型”企业发展模式,研究油田企业新型资本性支出核算体系符合股份公司发展思路,成为目前众多油田企业广泛关注白勺焦点。企业要发展,必须强化成本核算,对企业白勺经济运行状况实行全面监控。搞好成本核算,这对企业厉行增产节约,推行经济责任制,改善经营管理,提高经济效益,具有十分重要白勺意义。基此,长庆油田在成本核算过程中应真正体现一个“全”字,要对资本性支出与收益性成本,直接费用与间接费用等加以区分,并通过科学可行白勺会计数理进行核算分析,做到管算结合,算为管用,既为财务管理决策提供信息,又为发现问题,挖潜创新,强化财务管理提供条件。并进一步建立一套完整白勺资本性支出管理控制理论,对油田企业白勺各项资本性支出和收益性支出,从决策、预算、核算到评价白勺全过程进行管理与控制。本文白勺研究重点就是通过研究分析新会计准则体系——石油天然气开采准则白勺内容,结合长庆油田分公司当前资本性支出核算管理中存在问题,建立符合油田企业实际白勺资本性支出核算体系,达到规范资本性支出核算,实现过程监督,控制投资成本,提升投资效益白勺目白勺
Abstract(英文摘要):www.328tibEt.cn In recent years, with the rapid expansion of the scale of oilfields, to improve the level of management control and to increase invest are becoming more and more urgent demands. Joint-stock companies changed "investment-driven" to "efficiency-driven" development model. New research Oilfield Enterprises stock company with capital expenditure accounting system development, becomes the focus of attention of many oilfield enterprise wide.If enterprises are to develop, it is essential to strengthen the costing, and the economic situation of complete control. Do a good job cost accounting, for the enterprise efforts to increase sings, and carry out the economic system, improve management, enhance economic efficiency, is of great significance. Thus costing Changing Oilfield in the process should truly embody a "whole" word. Making a distinction between capital expenditure and revenue expenditure, direct costs and indirect costs, and through scientific analysis of possible accounting mathematical accounting, do possession count, and count as workable. It will not only provide financial management decision-making information, but also provide the conditions for identifying problems and potentials of innovation and strengthening financial management. And the further establishment of a comprehensive capital expenditure management control theory, Oilfield of the various capital expenditure and revenue expenditure, management and control the whole process, from decision-making, budget, accounting to evaluation.The focus of this article is, thought studying the new system of accounting standards-the criteria for oil and gas exploitation, Changing Oilfield Branch combination of the current capital expenditure management accounting problems, to establish a set of oilfield enterprises with the actual capital expenditure accounting system supervision and implementation process. So it reaches a standardized accounting of Capital expenditure, oversight processes, control costs and improve returns on investment purposes.
论文关键词: 新会计准则体系;资本性支出;核算体系;控制管理;
Key words(英文摘要):www.328tibEt.cn New Accounting Standards;Capital expenditures;Accounting System;Control Management;