以审计助力境外油气领域股权投资管理提升的思考  

Enhancing the Management of Equity Investment in Overseas Oil and Gas Field with the Aid of Auditing

作　　者：雍斌 Yong Bin(SINOPEC Group Overseas Audit Center,Beijing 100728,China)

机构地区：[1]中国石化集团公司境外审计中心,北京100728

出　　处：《当代石油石化》2025年第4期58-62,共5页Petroleum & Petrochemical Today

摘　　要：随着我国能源国际化战略的推进,国有企业在能源领域境外股权投资的规模不断扩大,所面临的风险日益复杂和多样化。明确境外股权投资管理的重点与难点,有效防控投资风险、维护投资利益,显得尤为重要。从审计视角出发,分析了中国油气企业境外股权投资所面临的困难和挑战,介绍了股权投资审计在提升股权管理方面发挥的作用和相关审计思路,并提出以审计助力防控股权投资风险的措施建议,以此帮助企业强化境外股权投资管理,推动境外能源业务稳健发展。With the advancement of China's energy internationalization strategy,the scale of state-owned enterprises'overseas equity investment in the energy field has been expanding,and the risks they face are increasingly complex and diversified.It is particularly important to clarify the key points and difficulties of overseas equity investment management,effectively prevent and control investment risks,and safeguard investment interests.From the perspective of auditing,this paper analyzes the difficulties and challenges faced by Chinese oil and gas enterprises in their overseas equity investments,the role played by equity investment auditing in enhancing equity management,as well as the relevant auditing ideas.Moreover,it puts forward measures and suggestions on using auditing to help prevent and control equity investment risks,so as to assist enterprises in strengthening the management of overseas equity investments and promoting the stable development of overseas energy businesses.

关 键 词：审计 境外 油气 股权投资 

分 类 号：F239.4[经济管理—会计学]