油气田开发投资成本管理的超越预算路径

Beyond Budgeting in Investment-Cost Management of Oil and Gas Field Development

近年来,我国油气田开发转向难度大的低渗透、超低渗透油田资源,同时对老油井进行二次开发。在财务系统中,油田企业将新打井的资金划分为投资,将老井的维护和改造资金划分为成本,人为地将投资和成本分裂管理。究其原因,既有新中国成立初期国家经济发展的历史原因,也是油田企业经营管理的现实需要。超越预算理论可从预算编制的源头解决投资成本分裂管理的问题,我国石油企业要树立成本效益观念,借鉴超越预算理论,实现投资与成本一体化管理。当然,现阶段石油企业并不具备实现全面超越预算管理的条件,但可实施适应现状的超越预算管理,通过改进预算编制制度、建立综合评价目标、加强投资成本管理等措施,实现油田企业经济效益的最大化。

In recent years,low and ultra-low permeability oilfield development and secondary development of the old oilfields have become the major part of oil and gas field in China. In the financial system of petroleum enterprises,capitals for new well drilling are defined as investment,while capitals for old well maintenance and repair are costs. Such system separates the management of investment and costs. One reason for this is the result of economic development in the early years of new China,another reason is the realistic needs of oil enterprise operation and management. Beyond budgeting theory can solve the problem of investment-cost division in management from budgeting compiling. Petroleum companies should set up cost-profit concept,and realize the investment-cost integration in management on the basis of beyond budgeting theory. At present,petroleum enterprises don＇t have the conditions for overall beyond budgeting management,but they can implement the beyond budgeting management which adapts to the present situation. By taking measures to improve budgeting system,establishing a comprehensive evaluation target,and strengthening the investment cost management,oil enterprises will maximize the economic benefit.