本文選題：中石油　切入點(diǎn)：海外經(jīng)營(yíng)　出處：《中國(guó)石油大學(xué)（華東）》2013年碩士論文　論文類型：學(xué)位論文

【摘要】：石油資源是國(guó)家戰(zhàn)略儲(chǔ)備資源，石油安全關(guān)系國(guó)家能源安全，更關(guān)系國(guó)家的經(jīng)濟(jì)發(fā)展。因此，石油企業(yè)加強(qiáng)成本管理與控制，不僅對(duì)提高石油企業(yè)經(jīng)濟(jì)社會(huì)效益具有重要作用，更對(duì)整個(gè)國(guó)家的經(jīng)濟(jì)可持續(xù)發(fā)展意義深遠(yuǎn)。 中石油自1993年開(kāi)始實(shí)施“走出去”戰(zhàn)略以來(lái)，初步建成五大油氣合作區(qū)，國(guó)際化經(jīng)營(yíng)規(guī)模持續(xù)擴(kuò)大。在看到中石油海外勘探開(kāi)發(fā)業(yè)務(wù)持續(xù)發(fā)展的同時(shí)，我們也需注意到，其在勘探開(kāi)發(fā)成本管理方面仍存在一些問(wèn)題。本論文就是立足于中石油海外勘探開(kāi)發(fā)成本管理這一課題，分析海外勘探開(kāi)發(fā)成本管理中存在的問(wèn)題，探尋加強(qiáng)其海外勘探開(kāi)發(fā)成本管理的措施。 本文首先對(duì)中石油海外勘探開(kāi)發(fā)成本與成本管理進(jìn)行了概述，主要介紹了中石油海外勘探開(kāi)發(fā)成本的構(gòu)成與影響因素，并對(duì)成本管理進(jìn)行了概述，以獲得對(duì)基本理論的把握；然后分析了中石油海外勘探開(kāi)發(fā)成本管理的現(xiàn)狀及存在的問(wèn)題；在現(xiàn)狀分析基礎(chǔ)上，結(jié)合成本管理理論，構(gòu)建了中石油海外勘探開(kāi)發(fā)成本管理系統(tǒng)，主要包括：成本預(yù)測(cè)子系統(tǒng)、成本決策計(jì)劃子系統(tǒng)、成本控制子系統(tǒng)、成本核算子系統(tǒng)、成本分析考核子系統(tǒng)，成本管理后評(píng)價(jià)子系統(tǒng)；為保障系統(tǒng)的順利運(yùn)行，論文在最后提出了保障措施：更新成本管理觀念，堅(jiān)持全面系統(tǒng)原則；完善組織機(jī)構(gòu)設(shè)置，建立健全成本責(zé)任制；利用現(xiàn)代信息系統(tǒng)；完善風(fēng)險(xiǎn)預(yù)警機(jī)制。
[Abstract]:The petroleum resources are the national strategic reserve resources, and the petroleum security is related to the national energy security and the economic development of the country. Therefore, it is important for the petroleum enterprises to strengthen the cost management and control, not only to improve the economic and social benefits of the petroleum enterprises, but also to improve the economic and social benefits of the petroleum enterprises. It is also of great significance to the sustainable economic development of the whole country. Since the implementation of the "going out" strategy in 1993, PetroChina has initially established five major oil and gas cooperation zones, and the scale of international operations has continued to expand. While we see the sustained development of CNPC's overseas exploration and development business, we also need to pay attention to, There are still some problems in the cost management of exploration and development. This paper is based on the subject of cost management of overseas exploration and development of PetroChina, and analyzes the problems existing in the cost management of overseas exploration and development. To explore the measures to strengthen the cost management of overseas exploration and development. In this paper, the cost and cost management of CNPC overseas exploration and development are summarized firstly. The composition and influencing factors of CNPC's overseas exploration and development cost are mainly introduced, and the cost management is summarized in order to get a grasp of the basic theory. Then it analyzes the current situation and existing problems of CNPC's overseas exploration and development cost management, and constructs the CNPC overseas exploration and development cost management system on the basis of current situation analysis and combined with cost management theory. It mainly includes: cost forecasting subsystem, cost decision planning subsystem, cost control subsystem, cost accounting subsystem, cost analysis and examination subsystem, cost management post-evaluation subsystem. At the end of the paper, the paper puts forward the safeguard measures: renewing the concept of cost management, adhering to the principle of comprehensive system; perfecting the organization setting, establishing and perfecting the cost responsibility system; using modern information system; perfecting the risk early warning mechanism.
【學(xué)位授予單位】：中國(guó)石油大學(xué)（華東）
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F426.22;F406.72

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