摘要
石油成本的高低对于石油企业效益好坏起到了决定性作用。目前,我国的原油生产成本高于世界平均水平,成本间的差异主要表现在三个方面:即成本的绝对数、变动趋势和成本的组成结构。影响成本差异的因素有技术因素、会计核算制度因素和经济管理体制因素。通过分析差异及影响因素有助于找到降低原油成本的途径,提高石油企业的经济效益和市场竞争能力。
Petroleum cost holds a key to the economic results ofoil enterprises. Currently, China's crude production costis higher than the world's average level. The differenceof cost is mainly reflected in three aspects: the absolutefigure of cost, the changing trend and the structure ofcost. Factors influencing the difference of cost includehigh-tech factor, accounting verification system factorand economic managerial system factor. Analysis of thedifference dnd influencing factors is helpful to find theway for crude production cost reduction and raise theeconomic results and market competition for oil enter-prises.
