我国油气技术价值分享理论体系及其构建

为了适应中国特色社会主义分享经济的发展，遵从油气生产要素协同创造技术价值的基本特征，以及应对油气技术价值评估面临的重大挑战，基于分享经济、要素分配和技术创新等理论，从管理会计的视角探讨了我国油气技术价值分享理论体系的架构，确定了分享理论体系的设计思路与原则、建设目标和重要内容。研究结果表明：①油气技术价值分享理论建设的总体目标是形成具有中国特色的油气技术价值分享理论体系，为油气行业及国家有关部门准确评估油气科技绩效、提升激励水平，提供方法理论支持和决策参考；②油气技术价值的分享本质、分享方式与方法、分享机制、分享管理等一系列理论构成了油气技术价值分享的理论体系。进而根据中国油气产业的现状，提出了促进油气技术价值分享理论建设的措施：①加快油气技术价值评估制度建设；②建立支持油气技术价值分享的管理会计体系；③强化技术价值评估的组织与人才管理；④建立油气技术价值化的智能决策支持系统，加强技术价值评估成果的对外交流和传播平台建设。结论认为，建设油气技术价值分享理论体系有利于健全和完善油气科技创新驱动发展机制，可以为油气企业技术创新价值的评估和激励政策的制订提供理论基础和方法参考。

An oil & gas technological value sharing theory and its construction in China

To adapt to the development of socialist sharing economy with Chinese characteristics, comply with the basic features that oil and gas production factors create technological value synergistically, and deal with the major challenges in oil and gas technological value evaluation, this paper discussed the framework of a domestic oil & gas technological value sharing theory system from the perspective of management accounting, based on the theories of sharing economy, factor allocation and technological innovation. Then, the design ideas and principles, construction targets and main content of the sharing theory system were determined. And the following research results were obtained. First, the overall target is to establish an oil and gas technological value sharing theory with Chinese characteristics, so as to provide the oil and gas industry and the national relevant departments with the method and theoretical support and the decision making reference for evaluating the oil and gas technological performance accurately and promoting the incentive level. Second, a series of involved theories constitute the theory system of oil and gas technological value sharing, including sharing nature, sharing mode and method, sharing mechanism and sharing management. Finally, based on the status of domestic oil and gas industry, the measures for promoting the construction of the oil and gas technological value sharing theory were proposed as follows. First, speed up the construction of oil and gas technological value evaluation system. Second, establish the management accounting system which supports the oil and gas technological value sharing. Third, strengthen the organization of technological value evaluation and the human resource management. Fourth, build up the intelligent decision-making support system of oil and gas technological value, and strengthen the foreign exchange of technological value evaluation results and the construction of communication platform. In conclusion, the construction of an oil and gas technological value sharing theory system is beneficial for improving and perfecting the driving and the development mechanism of oil and gas science and technology innovation and can provide a theoretical basis and reference method for the evaluation of technological innovation value of oil and gas enterprises and the formulation of incentive policies.