Study On Issues Of Comprehensive Budget Management Of S Oil Production Plant In Daqing Oilfield

In recent years,due to macroeconomic situation,supply and demand fundamentals,geopolitics and other factors,international oil prices have fluctuated significantly and will continue to reduce in the future.In the current oil price situation,the overall efficiency of Daqing oilfield is extremely serious.Comprehensive budget management,as a management system that promotes the development of modern enterprises,can improve the efficiency level of the whole enterprise by optimizing the allocation of resources and controlling the cost.Therefore,how to improve the enterprise’s comprehensive budget management system has become an important issue in front of oil field managers.The thesis takes S oil production plant of Daqing Oilfield as the research object,takes the comprehensive budget management theory as the guide,conducts a comprehensive investigation on the current situation of the enterprise by means of questionnaire,field visit and interviewing,recovers the real situation of the enterprise from four aspects: organization,budget making,budget execution and budget analysis & evaluation.After the survey,it is found that the overall budget management of S oil production plant has the following problems,including the poor binding force on the executive level,the lack of investment budget management department,and the mass of the appraisal level;lack of investment budget making and financing budget making,budget making isn’t related to the productiong work,some employees don’t really paricipate into the budget management;the process of budget adjustment is cumbersome,the budget analysis is weak in effectiveness,the assessment is not strong enough,the incentive is not rewarded to individuals.Through in-depth analysis,the paper believes that there are many reasons for the above-mentioned problems,including the misunderstanding of comprehensive budget management,poor global awareness,the leaders didn’t involve the employees in budget management,lack of multi-sectoral cooperation.To this end,the paper puts forward suggestions for the improvement of the overall budget management of S oil production plant,including the transfer of the power of the leaders,add investment budget organization,the establishment of budget appraisal institutions.The study of the comprehensive budget management of S oil production plant can provide some reference for the oil enterprise units represented by S oil production plant.