推行资产经营责任制实现国有资产保值增值

Promoting Assets-Operating Contract System (AOCS) to Increase the Value of State-Owned Assets

资产经营责任制是落实《企业法》和企业法人财产权,落实企业及其法定代表人对企业全部法人财产承担保值增值责任的一种国有资产管理制度。陆上石油企业实行资产经营责任制的目的,是要明确石油天然气总公司与所属企业的产权关系与利益分配关系,建立权责明确的国有资产管理、监督和营运体系,以及国有资产占用的回报机制,提高国有资产的营运效益,防止国有资产流失。本文介绍了陆上石油企业资产经营责任制的内容,包括石油天然气总公司与所属企业的权利和责任,资产经营责任制考核指标体系(包括国有资产保值增值率、净资产利润率、上交利润率、储采比保持率、油气商品配置率五项主要指标),以及对企业和企业经营者的考核办法;并指出石油企业全面实行资产经营责任制需进一步研究解决诸如储量的资产化、指标调整系统的确定、对经营者的考核及对责任制执行情况的监督等问题。

AOCS is a mode of State-owned asset's management. It implements the article 'The right of legal-person-owned assets' stipulated in 'The Enterprise Law'. According to the law, as a legal person , the corporate and its representative should undertake the responsibility of hedge and appreciation of State-owned assets . The purpose for the adoption of AOCS to onshore oil industry is to define the ownership and profit distribution rates between CN-PC and its affiliated companies. It helps to form a definite management of right and responsibility, a supervision and operation system of State-owned assets, a mechanism of investment return of State-owned assets. It also helps to raise the operation efficiency of State-owned assets and prevent the loss of State-owned assets. The article explains the contents of AOCS of onshore petroleum industry, including the rights and responsibilities of CNPC and its affiliated enterprises, the assessment criteria of AOCS ( including the rate of State-owned assets' hedge and appreciation, profit margin of net assets, turn-over profit rate, remaining rate of reserve-production ratio, and allocative rate of oil and gas commodity) , and the work-evaluating methods for enterprises and their operators. The article suggests some problems to be solved during overall implementing AOCS, such as capitalization of oil reserves; the determination of criterion adjustment system; the assessment to operators; and the supervision of operating contract system during implementing.