Research On The Comprehensive Budget Establishment System Of Oil And Gas Pipeline Company Under The Mode Of Joint Venture And Cooperation

After the eighteenth people's congress of the communist party of China,PetroChina,Sinopec and other energy-based state-owned enterprises have accelerated the pace of reform to promote mixed ownership,Especially becausethe construction of oil and gas pipeline needs a lot of money,the implementation of joint venture mode can open up new investment channels for private capital,social capital,to achieve the mutual integration and common development of all forms of ownership economy.The new development will inevitably bring new challenges,Oil and gas pipeline company becomes having multiple investors from a single investment entity,from the branch of the company's business into both the branch business,including the subsidiary business,the company's business,but also including the fiduciary operations.It's urgent to establish a new comprehensive budget preparation system for oil and gas pipeline company,providing decision basis for solving the problems in the development,such as common cost allocation problem,how to accurately account the cost of the each accounting entity,clear the parties income distribution problems below the joint venture model.On the basis of summarizing the theories of comprehensive budget management,activity based costing and activity-based budgeting at home and abroad,this paper analyses budget management practices at home and abroad and summarizes the relevant theoretical inspiration and practical experience at home and abroad for reference.This paper is based on the production and operation of oil and gas pipeline company and the actual development requirements of joint venture cooperation mode,taking motivation and zero-based budget method as the basic method,integratedly applying fixed budget,incremental budget and elastic budget method,according to the principles of cooperation oriented,subdivision of power,responsibility and profit,etc.,the paper designs comprehensive budget preparation system of oil and gas pipeline company.When the company prepares the annual budget,first of all,preparing the basic budget according to the transport plan issued by the higher level units,that is,the amount of fuel and gas budget and the workload budget of different business sectors.Then we should work out the value budget,based on the volume of business budget,combined with the price of each business unit,preparing revenue budget of each accounting entity.According to the duties and powers of partial focal point responsible for,according to the unified norm standard,the allocation and summary budget of cost is determined by the relevant departments of the enterprise.The cost project which is clearly attributed to one company,it will be included in the company directly in accordance with the principle of benefiting;which cost is needed to share with other companies is include in each company on the basis of reasonable allocation standard.It will form the company's cost budget by summarying the budget directly included and assessed counted.On the basis of the revenue budget and the cost budget and according to the agreement of the parties to the joint venture and cooperation,then we should work out the profit and profit distribution budget of each accounting subject.On this basis,this paper selects the X oil and gas pipeline company to apply and analyze this comprehensive budget preparation system.Finally,this paper puts forward safeguard measures for the application of the comprehensive budget preparation system:the strengthening of the different cooperation between the main body of the coordination,the optimization of comprehensive budget management information system and so on.