摘要
为了适应国家相关部委管理会计体系建设要求和油气田企业科技创新内在发展的迫切需要,依据国家相关政策制度,结合国内外先进的管理会计理论和思想,从科技创新管理会计体系的内涵与作用入手,将管理会计理念用于科技创新管理,以油气生产与经营业务科技活动链条为主线,厘清科技创新价值实现与投入产出的复杂关系,构建了由5个子系统构成的油气田企业科技创新管理会计体系,并提出油气田企业科技创新管理会计体系建设的途径,以期达到促进油气田企业特色的科技创新管理会计体系建设的目的。具体内容包括4项举措:(1)加强管理会计理念和人才培养;(2)科技业财融合制度化;(3)科技创新投入全成本预算和核算体系建设;(4)科技创新绩效评价。结论认为,该研究成果为解决油气田科技创新管理会计建设存在的主要问题提供了新的思路和具体的解决措施,对于油气田企业管理会计体系建设具有理论意义和实际价值。
At present,it’s in essential to construct a management accounting system for oil and gas companies to develop technological innovation intrinsically,which is stipulated by national relevant ministries and commissions.So,a plenty of domestic and foreign advanced theories and thoughts on management accounting were combined to national related policies,systems,and requirements.Some concepts on management accounting were integrated to the management of technological innovation with the connotation and function of technological innovation management accounting system.Furthermore,the complicated relationships between the realization of the new value of technological innovation and the input/output were made clear by taking technological activity chain of oil and gas production and business as the main line,and the technological innovation management accounting system composed of 5 subsystems was developed for oil and gas companies.Finally,the construction way was proposed to promote the construction of the distinguished technological innovation management accounting system.And four measures were made,including(1)to strengthen management accounting concept and talent training,(2)to institutionalize technological business-finance integration,(3)to construct full-cost budgeting and accounting system of technological innovation input,and(4)to implement performance evaluate on technological innovation.These measures not only may provide new ideas and specific solutions for constructing the technological innovation management accounting in oil and gas companies but also are of theoretical significance and practical value to the system construction.
作者
任丽梅
王隽
杨利平
林啸
包雷
REN Limei;WANG Jun;YANG Liping;LIN Xiao;BAO Lei(Tight Oil and Gas Project Division,PetroChina Southwest Oil&Gasfield Company,Chengdu,Sichuan 610056,China;Sichuan Huacheng Oil and Gas Engineering Construction Supervision Co.,Ltd.,Chengdu,Sichuan 610051,China)
出处
《天然气技术与经济》
2021年第3期74-79,共6页
Natural Gas Technology and Economy
关键词
油气田企业
科技创新
管理会计
业财融合机制
体系建设
Petroleum enterprise
Technological innovation
Management accounting
Buiness-finance integration mechanism
System construction
