国有成品油销售企业经营资产管理的对策思考  

Countermeasures for Operating Asset Management of State-owned Refined Oil Sales Enterprises

作　　者：刘群 Liu Qun(Jiangsu Oil Products Company,SINOPEC Marketing Co.,Ltd.,Nanjing Jiangsu 210003,China)

机构地区：[1]中国石化销售股份有限公司江苏石油分公司,江苏南京210003

出　　处：《当代石油石化》2022年第8期47-50,共4页Petroleum & Petrochemical Today

摘　　要：以国有成品油销售企业为研究对象,从资产创效的角度探讨国有成品油销售企业经营资产管理的必要性,分析了经营资产管理对国有成品油销售的重要意义。当前,国有成品油销售企业经营资产管理实践中,普遍存在缺少资产运行效果监控、重维修轻保养、资产考核制度不完善、资产管理职责不明确、关键环节执行不到位等问题。应从经济增加值(EVA)纳入内部考核体系、投资决策指标化、监控资产运行状态参数、完善资产管理制度、经营资产日常管理责任流程化、建立优化经营资产管理信息化平台等方面予以解决。The paper takes the state-owned refined oil sales enterprises as the research object,discusses the necessity of the management of the operating assets of the state-owned refined oil sales enterprises from the perspective of asset creation,and analyzes the significance of the asset creation in boosting the operational asset management of the state-owned refined oil sales enterprises.At present,in the theory and practice of operating asset management of state-owned refined oil sales enterprises,there are common problems such as the idea of focusing on business and ignoring assets,imperfect physical asset management system,unclear physical asset management responsibilities,and inadequate implementation of key links in physical asset management.Therefore,the above problems should be solved from the aspects of incorporating EVA into the internal assessment system,indexing investment decisions,clarifying the ownership of asset property rights,improving the asset management system,streamlining the responsibilities of daily management of physical assets,and establishing an information platform for optimizing physical asset management.

关 键 词：资产创效 国有成品油销售企业 经营资产管理 

分 类 号：F426.22[经济管理—产业经济] F406.7