摘要
中国石油钻井工程以关联交易市场为主,常出现钻井工程结算价格远超协议价格、钻井投资超出拨款额度的情况,亟需完善关联交易下的钻井工程结算管理流程,提高石油集团公司钻井投资的使用效率。基于此,引入内部控制理论,从钻井工程关联交易价款结算组织结构、权责利分配、结算介入结点等方面分析,从点、线、流程三个层次逐步展开研究,进而确定钻井工程关联交易价款结算管理流程,明确各参与方在结算工作中的职责,为规范钻井工程关联交易价款结算管理工作提供借鉴。
Related transaction market makes a great percentage of Chinese petroleum drilling engineering market.In related transaction market,the settlement price and drilling investment are always out of control,for which it＇s necessary to normalize the settlement payments management of petroleum drilling engineering and improve the service efficiency of the drilling appropriation.This paper analyzes the settlement management organization structure,responsibility assignment and intervention points of drilling engineering under the related transaction condition with internal control system,and design the settlement management system,which will provide help to the settlement payments management of petroleum drilling engineering in related transaction market.
出处
《建筑经济》
北大核心
2013年第7期40-44,共5页
Construction Economy
基金
中国石油天然气股份有限公司勘探开发研究院(廊坊分院)委托项目“中石油钻井行业市场类型与定价方法研究”
关键词
钻井工程
关联交易
内部控制
价款结算
petroleum drilling engineering
related transaction
internal control
settlement
