基于财务恒等式的致密气开发提质增效思路与途径

Thoughts on quality and efficiency to improve tight-gas development based on financial identity

近年来,国家和国企大力部署提质增效专项行动,不同行业企业对提质增效的认识和任务重点差异较大。致密气勘探开发作为天然气产业中不可或缺的非常规天然气资源开发,理应积极开展提质增效行动。为此,以致密气开发战略成本管理为基础,结合财务恒等式收支核心要素管理创新,提炼出致密气开发提质增效的思路与途径。研究结果表明:①应以收支核心要素为主线抓好提质增效战略顶层设计;②坚持收支要素协调发展实现要素组合创新提质增效;③强化收支要素一体化评价与激励优化提质增效系统等;④持续树立技术经济一体化发展理念,促进管理与技术创新协调发展;⑤深化探索合资合作方式,有效管控投资风险;⑥处理好天然气市场供求关系,提高致密气市场竞争力;⑦强化政府与企业政策协调发展,提高致密气勘探开发激励政策水平。最后,针对如何加快“油公司”体制下致密气开发提质增效,提出了3项建议:①强化致密气勘探开发战略规划与布局;②积极探索市场化合作超额收益分享的激励政策;③强化致密气开发智库建设,提高决策水平。

In recent years,the state and the state-owned enterprises have been vigorously deploying special actions to improve quality and efficiency.However,the enterprises in different industries have various understandings and priorities on this improvement.For tight gas,an kind of indispensable and unconventional natural-gas resources,its exploration and development should deserve active actions to improve the quality and efficiency.So,some thoughts to improve the quality and efficiency of tight-gas development were summarized on the basis of its development strategic cost management,combined with the innovative management of core income and expenditure elements of financial identity.Results show(1)to pay attention to the top-level design of quality and efficiency improvement by taking the core income and expenditure elements as the main thread.(2)to insist on the coordinated development of income and expenditure elements,so as to realize innovative quality and efficiency improvement of element combination,(3)to strengthen integrated evaluation on income and expenditure elements and to promote one system of optimized quality and efficiency improvement,(4)to continuously set up certain concept of technology-economy integrated development and to promote innovation and coordinated development of management and technology,(5)to explore joint venture and cooperation modes and to control investment risk effectively,(6)to handle one supply-demand relationship of gas market and to improve tight-gas market competitiveness,and(7)to strengthen coordinated development of government and enterprise policies and to improve one level of incentive policies for tight-gas exploration and development.In addition,three policies and suggestions on how to accelerate the quality and efficiency improvement of tight-gas development in Sichuan Basin were proposed,including to strengthen strategic planning and arrangement,to actively explore some incentive policies on sharing excess return in market-oriented cooperation,and to further construct smart database and to improve one decision-making level.