海外油气合作项目成本回收管理体系研究  

Cost Recovery Management System of Overseas Oil and Gas Cooperation Projects

作　　者：陈霞[1] 彭君 徐高年 吴国东 CHEN Xia;PENG Jun;XU Gaonian;WU Guodong(SINOPEC International Petroleum Exploration and Production Co.,Ltd.,Beijing 100728,China)

机构地区：[1]中国石化集团国际石油勘探开发有限公司,北京100728

出　　处：《能源化工财经与管理》2024年第1期57-62,共6页

摘　　要：从资源国对海外油气合作项目成本回收与审计的要求入手,深入分析资源国政府拒绝成本回收的原因,以规范的成本回收管理流程和规则为基础,结合海外项目基础合同、资源国法律法规、成本回收管理的特点,建立一套覆盖不同海外项目的成本回收制度。通过国际化的成本回收管理体系,进一步推动财务管理模式优化和创新,推动企业财务向战略型集约化管控体系转型,提高企业国际化经营管理能力和高质量发展能力。Starting with the requirements of resource countries for cost recovery and audit of overseas oil and gas cooperation projects,this paper analyzes in depth the reasons why the governments of resource countries reject cost recovery,and endeavors to establish a set of cost recovery systems covering diverse overseas projects based on standardized cost recovery management processes and rules,combined with basic contracts of overseas projects,laws and regulations of resource countries,and characteristics of cost recovery management.The international cost recovery management system is expected to further enhance the optimization and innovation of financial management models,promote the transformation of corporate finance into a strategic intensive management and control system,and improve enterprises'capability of international operation and management and the potential for high-quality developments.

关 键 词：海外油气合作 项目管理 成本回收 基础合同 财务 

分 类 号：F426.22[经济管理—产业经济] F125