摘要
中石化股份公司境外成功上市以后 ,油气完全成本核算也实现了国际接轨 ,与国外石油公司的成本具有一定的可比性。选取国外不同类型的石油公司 ,就完全成本水平及结构与中石化股份公司进行了对比 ,分析了中石化股份公司完全成本的特点 ,为控制及降低成本指明了方向。
After Sinopec's successful listing outside the Chinese mainland,the full cost accounting of its oil and gas has conformed to the international practice so that it has become comparable with its counterpart outside China.In this paper,a contrast is made of the full costs of different oil companies outside China,and an analysis is made of the characteristics of Sinopec's full cost,thus pointing out the right direction of cost control and reduction.
出处
《西安石油大学学报(社会科学版)》
2004年第3期5-9,共5页
Journal of Xi’an Shiyou University:Social Science Edition