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对于一个成熟的企业来说,高度科学性的预算管理是其稳定运行的必要因素,加强对海外石油公司预算管理是创建一流国际石油公司、实现降本增效提高企业价值的必然选择。预算编制是预算管理的首要环节,为后续预算执行、控制和考核奠定基础。本文通过概括海外石油公司预算编制现状、分析预算编制存在的突出问题和矛盾,提出预算编制要在遵循“储量-产量-效益”相统一以及各个预算要前后相连、互相支持的原则下,加强预算编制管理,提高预算编制水平。
For a mature enterprise, the highly scientific budget management is a necessary factor for its stable operation. Strengthening the budget management of overseas oil companies is an inevitable choice for establishing a first-class international oil company and realizing the business value reduction and efficiency enhancement. Budgeting is the primary part of budget management, laying the foundation for subsequent budget implementation, control and assessment. This paper summarizes the current situation of the overseas oil companies’ budget preparation, analyzes the outstanding problems and contradictions in the budget formulation, and puts forward that under the principle of “reserve - production - benefit” unity and the budgets connected and mutually supportive, Strengthen budget management and improve the level of budget preparation.