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论文编号：	8703
作者编号：	2120142973
上传时间：	2016/12/7 14:48:26
中文题目：	油气田资产会计核算研究--以S石油公司为例
英文题目：	Study on the Accounting of Oil and Gas Field Assets：Taking S Company As An Example
指导老师：	张晓农
中文关键字：	海洋石油企业；油气资产管理；会计核算
英文关键字：	offshore oil enterprises；oil & gas asset management；accounting
中文摘要：	近年来，受国际经济政治等多重因素影响，原油价格长期低位徘徊，油气开采行业遇到了前所未有的困境，各大油气田都面临着严峻的生产经营甚至是生存问题。油气田企业生产经营的主要物质基础就是油气资产，如何管理好数额庞大、价值极高油气资产，提高油气资产使用利用率，实现降本增效是各油气开采企业面临的重要问题。此外，国内的石油企业想要实现长期发展，需实施走出去的战略，到海外投资，进行石油勘探和开发，这不可避免的面临着油气资产财务核算与管理的国际化问题。长期以来，国内对油气行业的资产管理理论研究的重要性认识不够，与西方发达国家之间的差距不断加大，油气资产管理的理论研究和实际操作一直处于比较落后的状态。尤其是相对于陆上油气资源开采企业，海上石油开采企业具有开采难度大、技术要求高、风险性大、资产管理难度大的特点，因此更需加强对油气资产管理方法的研究。针对国内油气田企业对油气资产传统的粗放式的管理模式已不适应竞争日益激烈的国际原油市场的现状，以及油气企业资产数额庞大、类别复杂、管理难度大等特点，本文通过案头分析法、文献研究法、实地调查法等方法对S海洋石油公司油气资产管理的状况进行了分析，主要从会计核算的角度找出其存在的不足，并相应在会计核算方面对油气田资产管理方案的优化进行了探讨。
英文摘要：	In recent years, due to the impact of international economic and political factors, the price of crude oil remains low, so the oil and gas industry has encountered unprecedented difficulties. The major oil and gas fields are facing severe production and operation problems, and several fields are even on the edge of bankruptcy. The main material basis of large oil & gas enterprises is oil and gas assets. So the important issue faced by all oil and gas exploration companies is how to manage the numerous high value oil and gas properties, and how to improve utilization of oil and gas assets as well as cut costs. Moreover, if the domestic oil companies want to achieve long-term development, they should carry out the strategy of going out and invest overseas to explore and develop the oil resources, and they will inevitably face the problem of globalization for financial accounting and management of oil and gas assets. For a long time, we didn’t pay much attention to the importance of theoretical study of asset management of oil and gas industry, so the gap between we and the western countries continue to increase, and the oil and gas asset management theory and practice has been in a backward state. In particular, compared with the onshore oil and gas exploration companies, offshore oil companies have the problem of the difficulty for mining、the demand for advanced technology and the risk of exploration as well as the difficulty for asset management. Based on the current situation that the traditional extensive management model for oil and gas assets no longer meets the needs for the increasingly competitive international crude oil market, and the fact that the oil &gas asset has the trait of large quantity, complexity and difficulty for management, this paper uses the method of desk analysis, literature research, field surveys to discuss the situation of oil and gas asset management of S offshore company. This paper also tends to find the drawbacks for S company in the aspect of accounting. Accordingly it gives several suggestions to optimize oil and gas asset management.
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