The Study Of Capital Budget About Oil-Gas Enterprises

The investment is the main force to make the enterprise existence and development, the investment decision-making is the main decision-making for company to create enterprise value. The investment management of oil-gas enterprise is an extremely complex and also characteristic research area. Because the excavation smelting object is the non-renewable resources, the resources will dry up unavoidable experiencing the certain deadline, if we don't supply the new investment, carry on the new exploration or the technical change, the oil field's existence and development becomes the empty talk. Facing the several 10 billion even more investment costs of oil field every year, the scientific management appears especially urgently. The capital budget is an important content of investment management.This article mainly researches the capital budget establishment of oil-gas enterprise, proposes the adapting capital budget pattern for oil-gas enterprise, unifies the capital budget, the reserves and the productivity together. This article first has carried on the introduction to the capital budget basic content, including capital budget definition, strategic value, characteristic, procedure as well as the significance of capital budget management; Next has carried on the outline to the oil-gas enterprise's capital disbursement, including the investment particularity of the oil-gas enterprise's project, the fund management present situation ,the capital budget characteristic, the function of the oil-gas enterprise as well as the question which present capital budget exists in the oil-gas enterprise; then proposes the capital budget system overall frame of oil-gas enterprise, the establishment principle which the capital budget should follow, elaborates the oil-gas enterprise capital budget establishment concrete content and the form in detail, and introduces the oil-gas enterprise's capital budget execution, the control as well as the afterwards appraisal and the inspection, proposes several suggestions to strengthen the capital budget management; finally summarizes this article's main work and the direction for further studies.