油气田企业经济效益审计综合评价分析  

Comprehensive Evaluation and Analysis on Oil and Gas Enterprises ’Economic Benefit Auditing

作　　者：曹志民[1] 

机构地区：[1]中国石油西南油气田公司审计处,四川成都610051

出　　处：《天然气技术与经济》2013年第1期68-70,80,共3页Natural Gas Technology and Economy

摘　　要：当前对经济效益审计的一般性研究较多,而针对油气田企业经济效益审计的研究文献则较少。概述了企业经济效益审计研究的现状,根据油气田企业生产经营的阶段划分,探讨了各阶段经济效益审计的关键内容,即围绕油气田企业特点进行"3E"审计;从投资效益、投资效果、项目管理3个方面设计了相应审计指标,利用层次综合评价方法,构建起基于综合评价的油气田经济效益审计指标体系;最后从审计指标、审计方法、规范和标准化的数据体系以及大力开展审计实务4个方面提出了开展油气田经济效益审计的建议。Although a lot of common researches on economic benefit audit have been done in recent years, research literatures specialized for oil and gas field enterprises’economic benefit auditing are relatively less. In this paper, we summarized the present research status on enterprises’economic benefit auditing, and discussed the key contents on economic benefit auditing according to different stages through oil and gas production and operation. As a result, the '3 e' auditing mode with oil and gas enterprise characteristics are introduced. Beyond that, based on corresponding audit indicators which are designed considering investment benefit, investment effect and project management, the comprehensive economic benefit audit index system specified for oil and gas field enterprises established by applying the hierarchy process comprehensive evaluation method. Finally, advises of improving oil and gas field companies’economic benefit auditing are suggested, which involve four aspects including audit index, audit method, the standardized data system and auditing practices.

关 键 词：油气田企业 经济效益审计 指标体系 综合评价 

分 类 号：F426.22[经济管理—产业经济] F239.42