石油企业管理会计报告体系构建探讨  

On the Construction of Management Accounting Reporting System in Petroleum Enterprises

作　　者：王小龙[1] 柴良棋 吴杰[2] 

机构地区：[1]中国石化西北油田分公司财务资产处 [2]长江大学管理学院

出　　处：《财会通讯（上）》2017年第8期23-28,共6页Communication of Finance and Accounting

基　　金：国家社会科学基金项目(项目编号:12BJY081);湖北省社会科学基金项目(项目编号:2012124)阶段性研究成果

摘　　要：随着经济全球化的发展,在企业内部管理中,基于管理会计的内部管理报告发挥着越来越重要的作用。本文从管理会计报告的内涵、特征、内容等三个方面详细阐述了管理会计报告体系的相关理论,并在此基础上详细分析了石油行业生产经营的特点及其对构建石油行业管理会计报告体系的要求。以中石化某油田公司管理会计报告实践为例,介绍了该石油企业从企业现状报告、指标趋势报告、决策支持报告等三大方面来构建管理会计报告体系,以期对石油企业的管理会计报告理论与实践起到有效的推动作用。Along with the globalization of world economy, internal management reports based on management accounting are playing an increasingly essential role in the internal management of enterprises. This paper starts from the connotation, characteristics and contents three parts of the management accounting report, to elaborate the related theories of management accounting report system,and on which basis, analyze the characteristics of petroleum industry production and management as well as its requirements for the construction of oil industry management accounting report system. Taking the management accounting report practice of a oilfield company as an example, this paper introduces three major aspects of constructing a management accounting report system, namely enterprise status report, index trend report and decision support report. It is written in the hope of promoting the management accounting report theory and practice of oilfield enterprises.

关 键 词：石油企业 管理会计报告 体系构建 

分 类 号：F406.7[经济管理—产业经济] F426.22