国资委《企业绩效评价标准值》在中石油财务绩效分析中的应用  

Application of SASAC's Enterprise Performance Evaluation Standard Value in Petro China's Financial Performance Analysis

作　　者：李一申 Yishen Li(School of Economics and Management,Nanjing Forest University,Nanjing,Jiangsu,China)

机构地区：[1]南京林业大学经济管理学院,江苏南京210037

出　　处：《管理科学与研究（中英文版）》2022年第10期213-219,共7页Management Science and Research

摘　　要：石油是一个国家经济发展的基础,工业发展的命脉,被人们称为“黑色的金子”、“工业的命脉”。中国石油天然气集团有限公司成立于1999年,是一家以油气业务、石油工程建设、新能源开发为主营业务的国际能源公司,是石油市场中极具代表性的国企。本文以中国石油天然气集团有限公司(以下简称“中石油”)为研究对象,对2017-2021年的中石油的年报进行分析,并采用比较分析法和比率分析法,横向上将中石油的财务指标与国务院国资委制定的《企业绩效评价标准值》中的行业对应指标的标准值进行比较,纵向上将中石油各个年度的财务指标进行比较分析,除此之外还将对中石油的非财务指标披露进行分析。最后通过比较结果,分析当下存在的问题并提出相关建议。Oil is the foundation of a country's economic development and the lifeblood of industrial development.It is called"black gold"and"the lifeblood of industry".Founded in 1999,CNPC is an international energy company mainly engaged in oil and gas business,petroleum engineering construction and new energy development.It is a representative state-owned enterprise in the oil market.Taking China National Petroleum Corporation("PetroChina")as the research object,this paper analyzes the balance sheet,income statement and cash flow statement of PetroChina from 2017 to 2021.The comparative analysis method and ratio analysis method are used to compare the financial indicators of PetroChina horizontally with the standard values of the corresponding indicators in the"enterprise performance evaluation standard values"formulated by the state-owned assets supervision and Administration Commission of the State Council,and compare and analyze the financial indicators of PetroChina in each year vertically.In addition,the disclosure of non-financial indicators of PetroChina will also be analyzed Finally,by comparing the results,this paper analyzes the existing problems and puts forward relevant suggestions.

关 键 词：绩效评价分析 财务指标 企业绩效评价标准值 中石油 

分 类 号：F42[经济管理—产业经济]