| 石油企业加强预算管理的途径和措施 |
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| 引用本文： | 梁永乐,李颖泽.石油企业加强预算管理的途径和措施[J].矿产资源开发,2007(2). |
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| 作者姓名： | 梁永乐 李颖泽 |
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| 作者单位： | 中国石油长庆油田分公司 陕西西安710021(梁永乐)，中国石油长庆石油勘探局第三采油技术服务处 宁夏银川750006(李颖泽) |
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| 摘 要： | 针对油田企业预算管理存在的问题,阐述了加强预算管理的途径和措施:设置专门的预算管理机构,并建立预算工作岗位责任制;以油田企业战略为基础编制预算;设置弹性预算指标,建立预算预警机制和预算结果质询制度;适时调整、编制动态预算;采取有效的考核与激励措施,鼓励全员参与预算管理。
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| 关 键 词： | 油田企业 预算管理 预算指标 动态预算 |
APPROACH AND MEASURE OF BUDGET MANAGE STRENGTHEN OF OIL CORPORATION |
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| LIANG Yong-le,LI Ying-ze.APPROACH AND MEASURE OF BUDGET MANAGE STRENGTHEN OF OIL CORPORATION[J].Resources·Industries,2007(2). |
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| Authors: | LIANG Yong-le LI Ying-ze |
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| Affiliation: | LIANG Yong-le1,LI Ying-ze2 |
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| Abstract: | This paper,aiming at the problems in petroleum enterprises' budget management,presents the approaches to enhance budget management:(1) establish the specified budget management section and clarify its responsibility;(2) schedule the budget on the basis of strategy of the petroleum enterprises;(3) set up the flexible budget target,budget alarm and budget result query;(4) adjust budget dynamically and simultaneously;(5) adopt the applicable measures and encouragements,reanimate wide participation in budget management. |
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| Keywords: | petroleum enterprise budget management budget target dynamic budget |
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