资产专用性导向的信息化项目投资决策思考——以智慧油田为例  

Asset Specialization,Information System Investment and Internal Control--Taking the Intelligent Oilfield as an Example

作　　者：徐虹玉 戴泽伟[2] Xu Hongyu;Dai Zewei(School of Economics and Management,Southwest Petroleum University,Chengdu Sichuan,610500,China;School of Accounting,Southwest University of Finance and Economics,Chengdu Sichuan,611130,China)

机构地区：[1]西南石油大学经济管理学院,四川成都610500 [2]西南财经大学会计学院,四川成都611130

出　　处：《西南石油大学学报（社会科学版）》2020年第5期1-6,共6页Journal of Southwest Petroleum University(Social Sciences Edition)

摘　　要：在数字化的浪潮中,各类技术日新月异,企业极易发生过度投资或投资不足的情况。基于IT技术的智能化项目往往不直接产生现金流,导致传统的项目评价模型不再适用。以油气企业的“智慧油田”建设为例,通过将信息化项目的投资决策抽象为新制度经济学中的资产专用性评价与交易成本问题,建立以资产专用性为核心的投资决策定性评价框架,有助于企业在面对不同类型的新技术时做出科学决策,实现项目构建的效益最大化。以此为基础,同时基于数字化项目建设的全流程,企业应进一步处理好数字化和智能化项目需求调研、基于资产专用性的项目建设方案比选、配套措施完备化的上线效果测评及项目验收等工作。In the current wave of digitization,enterprises are vulnerable to over-investment or under-investment.IT-based smart projects do not necessarily generate direct cash flows,so the traditional economic evaluation model is no longer applicable.Taking the construction of intelligent oilfield as an example,this paper discusses the investment decision making in terms of asset specialization and transaction costs.We establish a qualitative evaluation framework for IT-based project investment,which can help companies make scientific decisions in the face of different types of new technologies and maximize investment returns.We also provide detailed operational recommendations for internal control during the entire investment process.

关 键 词：投资效率 内部控制 资产专用性 智慧油田 信息化项目 

分 类 号：F230[经济管理—会计学]