簡(jiǎn)介：廈門(mén)大學(xué)碩士學(xué)位論文石油天然氣資產(chǎn)計(jì)量問(wèn)題的國(guó)際比較研究姓名張莎申請(qǐng)學(xué)位級(jí)別碩士專(zhuān)業(yè)會(huì)計(jì)學(xué)指導(dǎo)教師桑士俊20090401ABSTRACTINTHERECENTYEARS，OILANDGASACCOUNTINGHASGRADUALLYBEENOFINTERESTTOACCOUNTANTACCOUNTINGSTANDARDSETTERS，ACADEMICSANDINVESTORSBECAUSEOFTHEPARTICULARITIESOFOILANDGASINDUSTRYTHEQUESTIONONTHEMEARSUREMENTFOROILANDGASASSETSISCLEARLYDIFFERENTFROMTHESAMEQUESTIONINOTHERINDUSTRYTHEREFORITSNECESSARYTOCLARIFYTHEATTRIBUTESOFOILANDGASASSTES，INORDERTOEXPLORETHEMEASUREMENTQUESTIONANDENHANCETHEINFORMATIONQUALITYOFOILANDGASENTERPRISEFINANCIALSTATEMENTSINTHISPAPERWIMFO而盟RESEARCHFRUITSBORROWEDANDDOMESTICREALITYCONSIDERED，THEAUTHORSTUDIEDTHEFOLLOWINGQUESTIONSTHEDEFINITIONOFOILANDGASASSETS，THECHOOSINGOFSUCCESSFULEFFORTSCOSTANDFULLCOSTMETHOD，DEPRECIATIONIMPAIRMENT，THEFUTURERETIREMENTOBLIGATIONSANDTHEVALUEOFOILANDGASRESERVES，HOPINGTOPROPOSESOMESUGGESTIONSTOTHEMEARSUREMENTOFOILANDGASASSETSOFTHEOILANDGASACCOUNTINGSTANDARDSIMPLEMENTEDINCHINATHEMAINCONTRIBUTIONSOFTHISPAPERAREASFOLLOWS1DEFININGOILANDGASASSETSOILANDGASASSETSINCLUDEBOMWELLSANDRELATEDEQUIPMENTANDFACILITIES，SUCHASFIXEDASSETSALSOINCLUDE0ILANDGASRESERVESWHICHISTHECOREVALUEOFOILANDGASASSETS2FORTHEINITINALMEASUREMENTOFOILANDGAS，WESHOULDADOPTBOTHSUCCESSFULEFFORTSCOSTANDFULLCOSTMETHOD，SUCCESSFULEFFORTSCOSTFOR1ARGESCALECOMPANIESANDFULLCOSTMETHODFORSMALLSCALECOMPANIES3FORTHEDEPRECIATIONOFOILANDGASASSETS，WESHOULDADOPTPRODUCTIONMETHODNOTSTRAIGTLINEMETHODBECAUSETHEPERFORMENCEUNDERPRODUCTIONMETHODISSUPERIORTOTHATUNDERSTRAIGHTLINEMETHOD4WESHOULDAPPROPRIATELYRELAXTHEPROVISIONSFORIMPAIRMENTOFOILANDGASASSETSANDPERMITITRESTORATINGITSVALUEWHENTHEPRICEISUP5心FARASRETIREMENTOBLIGATIONSOFOILANDGASASSETS，THEPROVISIONSOFOURCOUNTRYARETOOEASYWESHOULDSTRENGTHENTHEORETICALSTUDYINORDERTOFORMULATESPECIFICRETIREMENTOBLIGATIONSGUIDELINES6OILANDGASENTERPRISESHOULDDISCLOSETHEVALUEANDESTIMATIONMETHODSOFOILANDGASRESERVESINORDERTOIMPROVETHEINFORMATIONQUALITYOFTHEIRANNUALREPORTKEYWORDSOILANDGASASSETSASSETMEASUREMENTVALUE

簡(jiǎn)介：西安石油大學(xué)碩士學(xué)位論文陜西省石油天然氣產(chǎn)業(yè)競(jìng)爭(zhēng)力研究姓名張賀申請(qǐng)學(xué)位級(jí)別碩士專(zhuān)業(yè)技術(shù)經(jīng)濟(jì)及管理指導(dǎo)教師杜小武20090520英文摘要SUBJECTSPECIALITYNAMEINSTRUCTORSTUDYONCOMPETITIVENESSOFOILANDGASINDUSTRYINSHAANXIPROVINCEABSTRAC’I’OILASTHE”BLACKGOLD”，WHICHISTHELIFELINEOFTHENATIONALECONOMY,OILANDGASINDUSTRYINSHAANXIPROVINCEISONEOFTHEPILLARINDUSTRIESOFTHENATIONALECONOMY．THEOPERATIONOFOILANDGASINDUSTRYDEVELOPMENTINSHAANXIPROVINCEWILLHAVEASIGNIFICANTECONOMICDEVELOPMENTIMPACT．THEFIRSTOILWELLINNORTHERNSHAANXI，THEEXTENSIONOFTHEBIRTHOFNATIONBUILDING，THE談沿OFNATIONALPOLICYDEVELOPMENTHASBEENMADE。,．．VERYQUICKLY,ESPECIALLYIN1971，CHANGQINGPETROLEUMEXPLORATIONBUREAUMAKEOILANDGASINDUSTRYINSHAANXIPROVINCETODEVELOPMATURITY．IN2007，THESHAANXIPROVINCIALOILANDGASEXPLORATIONINDUSTRY,OILPROCESSINGANDCOKINGANDNUCLEARFUELPROCESSINGINDUSTRY,OILPROCESSINGANDOILPRODUCTSMANUFACTURINGINDUSTRIESACCOUNTEDFORTHEGROUPOFEIGHTINDUSTRIALOUTPUTVALUEHASBEENAPILLARINDUSTRYOF34．22PERCENT．THEREFORE，OILANDGASINDUSTRYHASBECOMETHEMOSTIMPORTANTECONOMYINSHAANXIPROVINCE．SHAANXIPROVINCEONTHECOMPETITIVENESSOFOILANDGASINDUSTRYRESEARCHHASIMPORTANTPRACTICALSIGNIFICANCE．INTHISPAPER,STUDIESOFINDUSTRIALCOMPETITIVENESSATHOMEANDABROADRELATEDTOTHETHEORY,ASWELLASOILANDGASINDUSTRYONTHECOMPETITIVENESSOFTHESTATUSQUO，ANDSECONDLY,INSHAANXIPROVINCEONOILANDGASINDUSTRYOFTHEQUALITATIVEANDQUANTITATIVEANALYSIS，ANDULTIMATELYTOOBTAINOILANDGASINDUSTRYINSHAANXIPROVINCEDEVELOPMENTADVANTAGESANDDISADVANTAGES，ANDGIVESRECOMMENDATIONSTORATIONALIZE．THISARTICLEISBASEDONTHETHEORYOFPORTERS”DIAMONDTHEORY”，EITHERQUALITATIVEANALYSISORQUANTITATIVEANALYSIS，ARECLOSELYCARRIEDOUTAROUNDTHETHEORYOFCOMPETITIVEADVANTAGE；INTHEEVALUATIONOFTHECHOICEOFINDICATORS，ITISOILANDGASINDUSTRYFROMITSOWNCHARACTERISTICS，THEFULLYINDUSTRYCHARACTERISTICS；INTHEDATAANDTHECHOICEOFSAMPLES，DATAANDCOMPLETEANEW,MOREREPRESENTATIVESAMPLES；INTHECHOICEOFANALYTICALMETHODS，THEUSEOFSTANDARDMETHODOFPRINCIPALCOMPONENTANALYSISANDWAYSTOAVOIDHUMANSUBJECTIVITYBROUGHTABOUTBYSCORING．WORKINGTHROUGHTHEABOVEMENTIONEDRESULTSSHOWEDTHATINSHAANXIPROVINCEINTHEDEVELOPMENTOFOILANDGASINDUSTRY、析TLLTHESCALEOFPRODUCTIONFACTORSSUCHASRESOURCEPOTENTIALADVANTAGES，BUTINTECHNOLOGICALINNOVATIONANDTHEDEVELOPMENTOFRELATEDINDUSTRIESLAGGEDBEHINDTHEOTHERPROVINCESDO，INVIEWOFTHEABOVEMENTIONEDADVANTAGESANDDISADVANTAGESOFPROPOSEDSOLUTIONRESOURCES，CAPITAL，MANAGEMENTADVANTAGES；DEALWITHTHEINTERNALRELATIONSBETWEENTHEUPSTREAMANDDOWNSTREAMINDUSTRIES；DEVELOPMENTANDOILANDGASRELATEDINDUSTRIES；TECHNOLOGICALINNOVATION11I

簡(jiǎn)介：廣西大學(xué)碩士學(xué)位論文上市公司關(guān)聯(lián)交易內(nèi)部控制的研究以中國(guó)石油天然氣集團(tuán)公司為實(shí)例研究姓名陳彥冰申請(qǐng)學(xué)位級(jí)別碩士專(zhuān)業(yè)工商管理指導(dǎo)教師陳彬20090501ABSTRACTACCOMPANYWITHGLOBALECONOMYINTEGRALWHOLETOTURNTOJOINWTOWITHCHINAFORMALLY，BUSINESSENTERPRISEGROUPCOMPANYRISE，MULTINATIONALCOMPANYANDMOTHERINGREATQUANTITIESFLOWINGOUTOFTHESUBSIDIARYANDTOTALBRANCHNOW，TAKEPLACEAGREATTHERELATEDTRANSACTIONS．THERELATEDTRANSACTIONSONTHEOTHERHANDCANURGETOTRADEEFFICIENTLYFASTTHECOSTFORCARRYINGON，LOWERINGBARGAIN，ONTHEOTHERHANDNOT。。MALETHEGRANTEDINSIDESTORYTRADEANDINJUREMEDIUMSMALLBENEFITSOFSHAREHOLDER，CREDITORANDNATION，ANDOBSTRUCTOURCOUNTRYTHEHEALTHYDEVELOPMENTOFTHECAPITALMARKET．BUTSOUNDEFFECTIVEOFINNERPARTTHECONTROLBESEENTOAKINDOFEFFECTIVEMETHODTHATSOLVESMANYLATENTPROBLEMS．BUTDOMESTICANDINTERNATIONALSCHOLARACCORDINGTOINTERNALOONTROLANGLEOFVIEWFORNORMTHERELATEDTRANSACTIONSOFRESEARCHLESS，THEREFORETHEAUTHORINVESTIGATESTHEANGLENORMFROMTHEINTERNALCONTROLTHEMETHODOFTHERELATEDTRANSACTIONS，HOPEBOOK’STHISTEXTTRADESTHEANGLEOFVIEWOFPROVIDINGTHEDISSIMILARITY，STANDPOINTFORNORMCONNECTION．THISTEXTWITHTHATTHEDOMESTICCARRIESOUTANINTERNALCONTROLTOTHERELATEDTRANSACTIONSOFINADVANCECHINANATIONALPETROLEUMCORPORATIONISASOLIDRESEARCHEXAMPLE，WITHTHERATIONALECONOMICPERSONSUPPOSEATHEORYANDENTRUSTECONOMICSTHEORIES，SUCHASAGENCYTHEORYANDEFFECTIVETHEORYINTHEMARKET?ETC．FORSTUDYFOUNDATION，RESPECTIVELYTHERELATEDTRANSACTIONSFROMCHINANATIONALPETROLEUMCORPORATIONINTERNALCONTROLOFCONTROLENVIRONMENTANDRISKVALUATION，CONTROLACTIVITY，INFORMATIONANDCOMMUNICATION，DIRECTETC．FIVECARRYONDETAILEDANALYSIS，SUCCESSFULEXPERIENCETALLYUPCONTROLINITSRELATEDTRANSACTIONSINNERPARTCONSTRUCTION，POINTOUTINTHECONNECTIONTOTRADEANINTERNALCONTROLCONSTRUCTIONININTHEASPECTSOFCONTROLINGENVIRONMENTANDTHEDIRECTEXISTSOMEXIASTOSHIELDRELATEDTRANSACTIONSCONTROLINTHEINNERPARTOFMODERNANDLARGEBUSINESSENTERPRISELOSESCONTROLⅡ

簡(jiǎn)介：分類(lèi)號(hào)UDC10126309031290密級(jí)編號(hào)指導(dǎo)教師2011年10月摘要石油天然氣資產(chǎn)的特殊性決定其在確認(rèn)、計(jì)量、報(bào)告中有其自身的特點(diǎn)。目前國(guó)內(nèi)研究主要集中在歷史成本法框架下的石油天然氣資產(chǎn)計(jì)量方法的選擇及比較。由于會(huì)計(jì)理論及實(shí)踐的限制，石油天然氣資產(chǎn)公允價(jià)值的會(huì)計(jì)計(jì)量及其對(duì)石油天然氣公司財(cái)務(wù)報(bào)告影響的問(wèn)題，在國(guó)內(nèi)目前還很少有深入的研究。由于石油天然氣資產(chǎn)在歷史成本法下很難準(zhǔn)確的反映其真實(shí)價(jià)值，嚴(yán)重影響了石油天然氣企業(yè)財(cái)務(wù)報(bào)表信息的決策相關(guān)性。因此，有必要明晰石油天然氣資產(chǎn)的屬性，進(jìn)而對(duì)計(jì)量問(wèn)題進(jìn)行研究、改進(jìn)，提高石油天然氣企業(yè)財(cái)務(wù)報(bào)表的信息質(zhì)量。論文堅(jiān)持理論與實(shí)踐相結(jié)合的研究方法，結(jié)合中國(guó)實(shí)際情況并借鑒國(guó)際經(jīng)驗(yàn)，從基礎(chǔ)理論出發(fā)探討石油天然氣資產(chǎn)的初始計(jì)量和后續(xù)計(jì)量，對(duì)石油天然氣資產(chǎn)成本的構(gòu)成做了詳細(xì)的分析，并在此基礎(chǔ)上對(duì)我國(guó)石油天然氣會(huì)計(jì)計(jì)量提出一些改進(jìn)建議。論文研究?jī)?nèi)容主要分為五個(gè)部分。第一章導(dǎo)論。論文的導(dǎo)論部分主要提出研究的背景及其意義，在對(duì)國(guó)內(nèi)JI才H關(guān)見(jiàn)解回顧的基礎(chǔ)上，介紹論文研究方法與研究?jī)?nèi)容。第二章石油天然氣資產(chǎn)計(jì)量的理論基礎(chǔ)。論文第二章首先介紹了石油天然氣資產(chǎn)的概念及特征，然后對(duì)石油天然氣資產(chǎn)計(jì)量的會(huì)計(jì)計(jì)量理論、資產(chǎn)計(jì)量理論以及公允價(jià)值計(jì)量理論進(jìn)行了詳細(xì)的闡述。第三章油氣資產(chǎn)計(jì)量方法研究。論文第三章主要從國(guó)內(nèi)外石油天然氣資產(chǎn)初始計(jì)量問(wèn)題以及后續(xù)計(jì)量問(wèn)題進(jìn)行了分析。第四章我國(guó)油氣資產(chǎn)會(huì)計(jì)計(jì)量現(xiàn)狀及其改進(jìn)。論文第四章基于我國(guó)企業(yè)會(huì)計(jì)準(zhǔn)則第27號(hào)石油天然氣開(kāi)采，對(duì)我國(guó)油氣資產(chǎn)計(jì)量現(xiàn)狀作了簡(jiǎn)要分析，并結(jié)合前面章節(jié)研究成果，對(duì)準(zhǔn)則提出了改進(jìn)意見(jiàn)。第五章結(jié)論。論文的最后為結(jié)論部分。本文希望改進(jìn)后的石油天然氣資產(chǎn)會(huì)計(jì)計(jì)量能夠提高石油天然氣企業(yè)財(cái)務(wù)報(bào)告的相關(guān)性，為信息使用者的合理決策提供支持。關(guān)鍵詞石油天然氣資產(chǎn)，初始計(jì)量，后續(xù)計(jì)量，改進(jìn)

簡(jiǎn)介：隨著國(guó)家能源戰(zhàn)略結(jié)構(gòu)的調(diào)整和對(duì)節(jié)能減排的關(guān)注，天然氣作為優(yōu)質(zhì)化工原料和高效清潔能源，在人們?nèi)粘Ｉa(chǎn)生活中起到越來(lái)越重要的作用。天然澀寧蘭天然氣市場(chǎng)，從2001年供氣之初的供大于求，到當(dāng)今隨著氣市場(chǎng)使用規(guī)模的擴(kuò)大，轉(zhuǎn)變?yōu)楣┎粦?yīng)求的態(tài)勢(shì)。將來(lái)，面對(duì)中國(guó)城市化水平的不斷提高、中亞天然氣的輸入和國(guó)家對(duì)壟斷企業(yè)管制制度的改革，企業(yè)的市場(chǎng)環(huán)境將面臨變化。加強(qiáng)市場(chǎng)營(yíng)銷(xiāo)的工作，既是企業(yè)經(jīng)營(yíng)戰(zhàn)略的具體實(shí)施，也是提高企業(yè)競(jìng)爭(zhēng)力重要基礎(chǔ)工作。因此研究澀寧蘭天然氣市場(chǎng)的營(yíng)銷(xiāo)策略，有利于提高公司對(duì)天然氣市場(chǎng)的控制力和應(yīng)變能力能力，最終引導(dǎo)天然氣市場(chǎng)的可持續(xù)發(fā)展。本文以中石油管道澀寧蘭天然氣銷(xiāo)售分公司為研究對(duì)象，運(yùn)用消費(fèi)者行為分析、綠色營(yíng)銷(xiāo)、營(yíng)銷(xiāo)組合和社會(huì)責(zé)任等理論，分析了世界天然氣行業(yè)發(fā)展趨勢(shì)及國(guó)內(nèi)天然氣市場(chǎng)的狀況，研究了澀寧蘭內(nèi)、外部環(huán)境和天然氣市場(chǎng)的狀況。論文重點(diǎn)研究了澀寧蘭市場(chǎng)營(yíng)銷(xiāo)策略及實(shí)施，指出當(dāng)前形勢(shì)下，澀寧蘭應(yīng)在穩(wěn)定原有市場(chǎng)的基礎(chǔ)上，新增市場(chǎng)由澀寧蘭選擇、控制，直接面對(duì)天然氣最終用戶(hù)，推行末站銷(xiāo)售，以產(chǎn)定銷(xiāo)初期天然氣定價(jià)采取政府結(jié)構(gòu)中準(zhǔn)價(jià)，并通過(guò)一定期間的過(guò)渡期，鼓勵(lì)競(jìng)爭(zhēng)，同時(shí)注意差別化定價(jià)，實(shí)現(xiàn)規(guī)模銷(xiāo)售實(shí)現(xiàn)天然氣產(chǎn)品的多元化銷(xiāo)售利用“照付不議”實(shí)現(xiàn)計(jì)劃營(yíng)銷(xiāo)，改善氣款回收局面，促進(jìn)澀寧蘭天然氣市場(chǎng)的可持續(xù)發(fā)展。

簡(jiǎn)介：中石油深燃天然氣利用有限公司發(fā)展戰(zhàn)略研究THERESEARCHONDEVELOPINGSTRATEGYOFSHENZHENPETROCHINAGASUTILIZATIONCO，LTD學(xué)校上海交通大學(xué)學(xué)院安泰經(jīng)濟(jì)與管理學(xué)院專(zhuān)業(yè)工商管理（EMBA）作者曹琦導(dǎo)師武邦濤教授學(xué)號(hào)1091202261班級(jí)Z0912025答辯日期2011年5月上海交通大學(xué)上海交通大學(xué)學(xué)位論文版權(quán)使用授權(quán)書(shū)學(xué)位論文版權(quán)使用授權(quán)書(shū)本學(xué)位論文作者完全了解學(xué)校有關(guān)保留、使用學(xué)位論文的規(guī)定，同意學(xué)校保留并向國(guó)家有關(guān)部門(mén)或機(jī)構(gòu)送交論文的復(fù)印件和電子版，允許論文被查閱和借閱。本人授權(quán)上海交通大學(xué)可以將本學(xué)位論文的全部或部分內(nèi)容編入有關(guān)數(shù)據(jù)庫(kù)進(jìn)行檢索，可以采用影印、縮印或掃描等復(fù)制手段保存和匯編本學(xué)位論文。本學(xué)位論文屬于保密保密□，在年解密后適用本授權(quán)書(shū)。不保密不保密□。（請(qǐng)?jiān)谝陨戏娇騼?nèi)打“√”）學(xué)位論文作者簽名曹琦指導(dǎo)教師簽名武邦濤日期2011年5月20日日期2011年5月20日

簡(jiǎn)介：獨(dú)創(chuàng)性聲明本人聲明，所呈交的論文是本人在導(dǎo)師指導(dǎo)下進(jìn)行的研究工作及取得的研究成果。盡我所知，除了文中特妄LJJJIL以標(biāo)注和致謝的地方外，論文中不包含其他人已經(jīng)發(fā)表或撰寫(xiě)過(guò)的研究成果，也不包含為獲得武漢理工大學(xué)或其它教育機(jī)構(gòu)的學(xué)位或證書(shū)而使用過(guò)的材料。與我一同工作的同志對(duì)本研究所做的任何貢獻(xiàn)均已在論文中作了明確的說(shuō)明并表示了謝意。簽名揚(yáng)碰。日期貍堡叢地關(guān)于論文使用授權(quán)的說(shuō)明本人完全了解武漢理工大學(xué)有關(guān)保留、使用學(xué)位論文的規(guī)定，即學(xué)校有權(quán)保留、送交論文的復(fù)印件，允許論文被查閱和借閱；學(xué)校可以公布論文的全部或部分內(nèi)容，可以采用影印、縮印或其他復(fù)制手段保存論文。保密的論文在解密后應(yīng)遵守此規(guī)定研究生簽名狃燮導(dǎo)師簽名幸參芝羔B日期經(jīng)二￡厶絲一ABSTRACTASTHEECONOMICDEVELOPMENTOFOURCOUNTRYTHEINCOMEOFTHEPEOPLEOFOURCOUNTRYINCREASESTOOBUTTHEINCOMEGROWTHRATEOFMOSTPEOPLEISLOWERTHANTHEAVERAGELEVELOFECONOMICGROWTHFARALONGMOSTOUTCOMEOFTHEECONOMICGROWTHISSHAREDBYSMALLPARTSOFPEOPLELEADINGTOTHEINCREASINGTIENDOFTHEINCOMEGAPTHEINCOMEGAPMAINLYSHOWINDIFFERENTINDUSTRIES，ESPECIALLYTHERAPIDINCOMEGROWTHOFTHEMONOPOLYINDUSTRIESHASBECOMETHEFOCUSOFCONCERNTHESOCIETYTHEREFORE，BASEDONTHIS，THEARTICLEDISCUSSTHEINCOMEDISTRIBUTIONQUESTIONOFTHEMONOPOLYINDUSTRIESANDTHELOSSOFTHEOWNERAFTERTHIS，GOONDISCUSSINGTHERELATIONSHIPBETWEENTHEINCOMEGAPANDTHELOSSOFTHEOWNERATLASTGIVESOMEPROVISIONBASEDONTHISFIRST，THEARTICLEDISCUSSTHEFEATUREOFOURCOUNTRYSMONOPOLYINDUSTRIESANDTHEREASONTHATLEADINGTOHIGHINCOMEOFTHEMONOPOLYINDUSTRIES，ANALYSISTHENECESSARYTHATSTATEOWNEDENTERPRISESJOININTHEDISTRIBUTIONOFTHEPROFIT，SHOWTHEHISTORYOFOURCOUNTRY’SPROFITDISTRIBUTIONEVOLUTIONPROCESSANDTHEPRESENTPROFITDISTRIBUTIONSITUATIONOFOURCOUNTRY’SMONOPOLYINDUSTRIES，AFTERTHIS，ALSOILLUSTRATETHEMODELANDTHESYSTEMOFTHEEUROPEPROFITSDISTRIBUTION，THUSGETSOMEELICITATIONFROMITAN0FTHISARETHEPRECONDITIONSOFTHEQUESTIONSTHATWEWILLDISCUSSLATERABOUTOURCOUNTRY’SPROFITDISTRIBUTIONOFTHEMONOPOLYINDUSTRIESSECONDLYTHEARTICLEDISCUSSTHEFORM，MECHANISM，PRINCIPLEANDPROCESSOFTHETHEORYTHATTHEPRODUCTIONFACTORSSHOULDJOININTHEDISTRIBUTIONOFTHEPROFITACCRODINGTOITSOWNCONTRIBUTIONBASEDONTHIS，THEARTICLETAKEOILANDGASINDUSTRIESASANEXAMPLE，USINGTHEDOUGLASEQUATIONTOSEPARATETHEVALUECONTRIBUTIONBETWEENTHEMANPOWERANDRESOURCESBYBUILDINGMODEL，ANALYSISTHEGAPBETTWEENTHEPROFITSTHATTHEOWNEROFTHEENTERPRISEDESERVEANDTHEPROFITTHEENTERPRISEACTUALLYTUMIN，AFTERDOINGTHIS，DISCUSSTHELOSSOFTHEOWNER，THENUSINGTHELINEARREGRESSIONMODELTOANALYSISTHERELATIONSHIPBETTWEENTHEINCOMEGAPANDTHEOWNERLOSS，LEADINGTOTHECONCLUSIONTHATTHEINCOMEHASCLOSERELATIONSHIPWITHTHELOSSOFTHEOWNERWHATISBASISOFTHEFALLOWINGSUGGESTIONⅡ

簡(jiǎn)介：10425S09081028CHINAUNIVERSITYOFPETROLEUMMASTERDEGREETHESIS我國(guó)石油天然氣資源資產(chǎn)收益實(shí)現(xiàn)制度研究STUDYONREVENUEREALIZATIONSYSTEMOFOILANDGASRESOURCEASSETOFCHINA學(xué)科專(zhuān)業(yè)會(huì)計(jì)學(xué)研究方向會(huì)計(jì)理論與實(shí)務(wù)作者姓名馬叢指導(dǎo)教師李玉萍副教授二。一一年六月關(guān)于學(xué)位論文的獨(dú)創(chuàng)性聲明本人鄭重聲明所呈交的論文是本人在指導(dǎo)教師指導(dǎo)下獨(dú)立進(jìn)行研究工作所取得的成果，論文中有關(guān)資料和數(shù)據(jù)是實(shí)事求是的。盡我所知，除文中已經(jīng)加以標(biāo)注和致謝外，本論文不包含其他人已經(jīng)發(fā)表或撰寫(xiě)的研究成果，也不包含本人或他人為獲得中國(guó)石油大學(xué)華東或其它教育機(jī)構(gòu)的學(xué)位或?qū)W歷證書(shū)而使用過(guò)的材料。與我一同工作的同志對(duì)研究所做的任何貢獻(xiàn)均己在論文中作出了明確的說(shuō)明。若有不實(shí)之處，本人愿意承擔(dān)相關(guān)法律責(zé)任。學(xué)位論文作者簽名馬絲日期≯J1年芏月I1日學(xué)位論文使用授權(quán)書(shū)本人完全同意中國(guó)石油大學(xué)華東有權(quán)使用本學(xué)位論文包括但不限于其印刷版和電子版，使用方式包括但不限于保留學(xué)位論文，按規(guī)定向國(guó)家有關(guān)部門(mén)機(jī)構(gòu)送交學(xué)位論文，以學(xué)術(shù)交流為目的贈(zèng)送和交換學(xué)位論文，允許學(xué)位論文被查閱、借閱和復(fù)印，將學(xué)位論文的全部或部分內(nèi)容編入有關(guān)數(shù)據(jù)庫(kù)進(jìn)行檢索，采用影印、縮印或其他復(fù)制手段保存學(xué)位論文。保密學(xué)位論文在解密后的使用授權(quán)同上。學(xué)位論文作者簽名丑竺指導(dǎo)教師簽名日期勁F1年月呷日日期0，，年／月2日

簡(jiǎn)介：天津大學(xué)碩士學(xué)位論文關(guān)于中國(guó)石油天然氣集團(tuán)公司深化改革的探討姓名寇登科申請(qǐng)學(xué)位級(jí)別碩士專(zhuān)業(yè)工商管理指導(dǎo)教師趙黎明20020501摘要中國(guó)石油天然氣集團(tuán)公司英文縮寫(xiě)為CNPC是根據(jù)國(guó)務(wù)院機(jī)構(gòu)改革方案，在原中國(guó)石油天然氣總公司的基礎(chǔ)上，于1998年7月組建的特大型石油石化企業(yè)集團(tuán)，是國(guó)家出資設(shè)立的國(guó)有獨(dú)資公司、國(guó)家授權(quán)投資的機(jī)構(gòu)，是集石油天然氣上下游、內(nèi)外貿(mào)、產(chǎn)銷(xiāo)一體化，按照現(xiàn)代企業(yè)制度運(yùn)作，跨地區(qū)、跨行業(yè)、跨所有制和跨國(guó)經(jīng)營(yíng)的綜合性國(guó)家控股公司。1999年中國(guó)石油天然氣集團(tuán)公司進(jìn)行了重組改制，根據(jù)中華人民共和國(guó)公司法于1999年11月創(chuàng)立了中國(guó)石油天然氣股份有限公司。在重組中，作為母公司中國(guó)石油天然氣集團(tuán)公司向中國(guó)石油天然氣股份有限公司轉(zhuǎn)移其與國(guó)內(nèi)勘探與生產(chǎn)、煉油與銷(xiāo)售、化工產(chǎn)品和天然氣業(yè)務(wù)有關(guān)的大部分資產(chǎn)、負(fù)債和權(quán)益。中國(guó)石油天然氣集團(tuán)公司保留余下的業(yè)務(wù)和與其經(jīng)營(yíng)相關(guān)的資產(chǎn)和負(fù)債，包括與國(guó)際原油天然氣勘探與生產(chǎn)以及煉制和管道業(yè)務(wù)有關(guān)的資產(chǎn)和負(fù)債。中國(guó)石油天然氣集團(tuán)公司重組改制后，由于大量富余人員、不良資產(chǎn)及企業(yè)辦社會(huì)職能留在了存續(xù)企業(yè)，生產(chǎn)經(jīng)營(yíng)形勢(shì)非常嚴(yán)峻。本文運(yùn)用SWOT分析技術(shù)對(duì)存續(xù)企業(yè)的內(nèi)部條件和外部環(huán)境進(jìn)行了分析，對(duì)中國(guó)石油天然氣集團(tuán)公司存續(xù)企業(yè)加快結(jié)構(gòu)調(diào)整、進(jìn)一步深化改革進(jìn)行了探討。根據(jù)國(guó)家關(guān)于國(guó)有企業(yè)改革的政策，運(yùn)用現(xiàn)代企業(yè)管理及現(xiàn)代企業(yè)制度理論，對(duì)中國(guó)石油天然氣集團(tuán)公司存續(xù)企業(yè)深化改革的相關(guān)配套措施進(jìn)行了研究。關(guān)鍵詞中國(guó)石油天然氣集團(tuán)公司結(jié)構(gòu)調(diào)整改革研究

簡(jiǎn)介：西南財(cái)經(jīng)大學(xué)碩士學(xué)位論文四川石油管理局石油天然氣設(shè)備國(guó)際營(yíng)銷(xiāo)戰(zhàn)略姓名史靖申請(qǐng)學(xué)位級(jí)別碩士專(zhuān)業(yè)工商管理指導(dǎo)教師羅珉20031001產(chǎn)量進(jìn)行分析，以幫助確定對(duì)石油天然氣設(shè)備有需求的國(guó)家和地區(qū)。論文的這一部分把全球分為中東地區(qū)、北美地區(qū)、東歐及獨(dú)聯(lián)體、西歐地區(qū)、拉美地區(qū)、非洲地區(qū)、亞太地區(qū)和中國(guó)進(jìn)行了分析。第三部分石油天然氣設(shè)備行業(yè)分析。任何企業(yè)都是在一定的環(huán)境下經(jīng)營(yíng)的，因此，對(duì)企業(yè)經(jīng)營(yíng)環(huán)境的分析就是必不可少的。文章在這一部分對(duì)石油天然氣設(shè)備的國(guó)際國(guó)內(nèi)環(huán)境進(jìn)行了分析，包括石油天然氣設(shè)備行業(yè)面臨的機(jī)遇與挑戰(zhàn)，國(guó)外石油天然氣設(shè)備的發(fā)展趨勢(shì)與基本特征，國(guó)外石油天然氣設(shè)備技術(shù)發(fā)展趨勢(shì)，我國(guó)石油天然氣設(shè)備技術(shù)發(fā)展的現(xiàn)狀，我國(guó)石油天然氣設(shè)備的發(fā)展戰(zhàn)略。此外，文章還對(duì)所研究的企業(yè)的主導(dǎo)產(chǎn)品的行業(yè)趨勢(shì)和競(jìng)爭(zhēng)對(duì)手進(jìn)行了分析。第四部分石油天然氣設(shè)備國(guó)內(nèi)國(guó)際市場(chǎng)目標(biāo)。企業(yè)要制定國(guó)際營(yíng)銷(xiāo)戰(zhàn)略首先要有一個(gè)明確的市場(chǎng)目標(biāo)。有了這個(gè)目標(biāo)，加上對(duì)市場(chǎng)的分析研究，企業(yè)就可以根據(jù)自身的特點(diǎn)制定出相應(yīng)的營(yíng)銷(xiāo)戰(zhàn)略。文章在這一部分分別對(duì)企業(yè)生產(chǎn)的8類(lèi)產(chǎn)品的國(guó)際市場(chǎng)目標(biāo)進(jìn)行了描述。第五部分石油天然氣設(shè)備國(guó)際市場(chǎng)細(xì)分、目標(biāo)市場(chǎng)的確定和進(jìn)入模式的選擇。企業(yè)掌控的資源的有限性決定了他只能在一個(gè)市場(chǎng)或一些市場(chǎng)上有所作為。對(duì)于一個(gè)剛剛進(jìn)入國(guó)際市場(chǎng)的企業(yè)來(lái)說(shuō)，進(jìn)行國(guó)際市場(chǎng)細(xì)分，并確定目標(biāo)市場(chǎng)就十分必要。文章在這一部分首先對(duì)國(guó)際市場(chǎng)細(xì)分的意義、變量、注意事項(xiàng)，以及國(guó)際細(xì)分市場(chǎng)的定位方法和石油天然氣設(shè)備國(guó)際市場(chǎng)細(xì)分進(jìn)行了討論和分析，同時(shí)，確定了企業(yè)采用的細(xì)分市場(chǎng)變量和方法。然后，對(duì)企業(yè)的石油天然氣設(shè)備國(guó)際細(xì)分市場(chǎng)進(jìn)行了選擇。該部分最后討論了進(jìn)入國(guó)際市場(chǎng)的戰(zhàn)略要素、進(jìn)入模式類(lèi)型和選擇模式的因素，并確定了企業(yè)進(jìn)入國(guó)際市場(chǎng)的模式和步驟。第六部分石油天然氣設(shè)備國(guó)際營(yíng)銷(xiāo)策略。在進(jìn)行了市場(chǎng)分析、明確了國(guó)際市場(chǎng)目標(biāo)、進(jìn)行了市場(chǎng)細(xì)分、確定了目標(biāo)市場(chǎng)和進(jìn)入模式之后，就需要制定相應(yīng)的國(guó)際市場(chǎng)營(yíng)銷(xiāo)策略來(lái)實(shí)現(xiàn)國(guó)際市場(chǎng)目標(biāo)。文章在這一部分討論分析了石油天然氣設(shè)備國(guó)際市場(chǎng)營(yíng)銷(xiāo)的產(chǎn)品策略、定價(jià)策略、分銷(xiāo)策略和促銷(xiāo)策略。產(chǎn)品是企業(yè)的根基，沒(méi)有產(chǎn)品企業(yè)

簡(jiǎn)介：重慶大學(xué)碩士學(xué)位論文中國(guó)石油天然氣股份銷(xiāo)售公司客戶(hù)關(guān)系管理研究姓名熊衛(wèi)東申請(qǐng)學(xué)位級(jí)別碩士專(zhuān)業(yè)工商管理指導(dǎo)教師周明20041001重慶大學(xué)碩士學(xué)位論文英文摘要IIABSTRACTECONOMYWITHTECHNOLOGICALDEVELOPVERYFASTTHEECONOMICWLDTURNSTHETRENDALLMAKINGCOMPETITIONWITHINTHESCOPEOFWLDINCREASINGLYVIGOUSMARKETONESELFALSOTAKEPLACETHEENMOUSVARIETYINTHISENVIRONMENTTHATCONTINUOUSLYCHANGEWITHALIVEWITHCOMPETITIONTHEIDEAOFTHEMANAGEMENTTHESTRATEGYOFTHEMANAGEMENTTHEWAYOFTHEMANAGEMENTOFTHEBUSINESSENTERPRISETOOKPLACEENMOUSREPLACEMENTPOSITIVEACTIVETOLOOKFENHANCEWITHMANAGETHERELATIONSHIPOFTHECUSTOMERARECONSIDERTHEMECHANISMTHATHAVECOMPETITIVEADVANTAGEWHICHCANBRINGLARGERPROFITSFTHISREASONTHEMARKETMARKETINGPRINCIPLEOFTHENEWGENERATIONCUSTOMERRELATIONSHIPMANAGEMENTISGRADUALLYBECOMINGTHEHOTPOINTTHATTHEBUSINESSENTERPRISEFIELDTHEACADEMICCIRCLESPAYMEATTENTIONTOCURRENTCUSTOMERRELATIONSHIPMANAGEMENTTHEIESSTILLBEPLACEDINTHESTAGEOFINVESTIGATIONATDOMESTICINTERNATIONALSUCCEEDAPPLIEDEXAMPLEISNOTALOTOFINTHEDOMESTICEXAMPLEPUTTINGONTHEBUSINESSENTERPRISETHATSELLINGLOCALFINISHEDPRODUCTOILAREPARTICULARLYSELDOMSEENFROMTHEMARKETINGTHEIESOFTHEWLDWITHTHEPROCESSOFTHEACTUALDEVELOPMENTTHISTEXTISINQUIRYINGINTOTHEINEVITABILITYTHATMARKETMARKETINGTHEIESDEVELOPTOREGARDINGCUSTOMERASCENTRALMAKINGUSEOFTHEVALUECHAINMETHODWITHCUSTOMERRELATIONSHIPMANAGEMENTVALUECHAINBEUSEDASTHEBASICTOOL，THETEXTISDIVIDEDTHEACTIVITYTHATCREATINGVALUEPRODUCINGTHECOSTINTHECUSTOMERRELATIONSHIPMANAGEMENTSYSTEMINTOEVERYKINDOFACTIVITYTHATSTRATEGYMUTUALLYCONNECTIONWITHATTHESAMETIMEITALSODIVIDETHESEACTIVITIESINTOFOUNDATIONACTIVITYWITHSUPPTACTIVITYONTHISFOUNDATIONACCDINGTOTHEACTUALCIRCUMSTANCEOFPETROCHINACOMPANYLIMITEDPETROCHINATHETEXTANALYSISSTUDYTHEWHOLEPROCESSTHATFROMESTABLISHINGCENTERSTRATEGYMAPWHICHREGARDINGCUSTOMERSAPPROVALASTHECENTERTOTHEPERFMINGCUSTOMERRELATIONSHIPMANAGEMENTOFBUSINESSENTERPRISEREGANIZATIONTHETEXTPUTFWARDTHECONCRETESTEPOFACCOMPLISHINGCUSTOMERRELATIONMANAGEMENTTHEMEASURETHATSHOULDADOPTOFPETROCHINACOMPANYLIMITEDPETROCHINATHEFOURTHPARTOFTHETEXTINQUIRIEINTOHOWTOMAKEUSEOFTHECUSTOMERSMULTIPLEDIMENSIONALIDENTIFYMODELTOPROCEEDTHEANALYSISTOTHECUSTOMERESTABLISHTHEMATHEMATICSMODELCPVTHATTHECUSTOMERFEELSTOKNOWTHEVALUEINTHERETAILSTHEMARKETOFFINISHEDPRODUCTOIL

簡(jiǎn)介：東北大學(xué)碩士學(xué)位論文中國(guó)石油天然氣股份有限公司投資項(xiàng)目整體后評(píng)價(jià)姓名張實(shí)申請(qǐng)學(xué)位級(jí)別碩士專(zhuān)業(yè)工商管理指導(dǎo)教師韓穎20060201OVERALLPOSTEVALUATIONOFPETROCHINACOMPANYLIMITEDINVESTMENTPROJECTSABSTRACI；THISPAPERMAKESOVERALLANDSYSTEMATICANALYSISANDPROBEINTOTHETHEORYANDAPPLICATIONOFINVESTMENTPROJECTPOSTEVALUATION，ANDPUTSFORWARDINVESTMENTPROJECTWHOLEPOSTEVALUATIONFORSELLCORPORATIONACCORDINGTOPROJECTCYCLETHEORYANDINVESTMENTPROJECTCONSTRUCTIONPROCEDURE，POSTEVALUATIONMAKESOVERALLANDSYSTEMATICANALYSISOFTHEPURPOSE，PROCESSOFEXECUTION，EFFECTANDBENEFITARERTHECOMPLETIONOFTHEPROJECT，ANDSUMMARIZESTHEEXPERIENCE，THEREFOREMAKESDECISIONMAKERS，MANAGERSANDERECTORSLEARNMORERATIONALMETHODANDTACTICS，ANDIMPROVEDECISIONMAKING，MANAGINGANDCONSTRUCTINGABILITYACHIEVINGTHEPURPOSEOFIMPROVINGANDENHANCINGINVESTMENTPROFITINVESTMENTPROJECTSOVERALLPOSTEVALUATIONREGARDSALLINVESTMENTPROJECTSINSOMETIMESFORAWHOLEPROJECTTHECONCRETECONTENTOFPROJECTSPOSTEVALUATIONINCLUDESPROJECTPROCESSMANAGEMENTPOSTEVALUATION，BENEFITPOSTEVALUATIONANDPROJECTEFFECTEVALUATION，ETCPROJECTPROCESSMANAGEMENTPOSTEVALUATIONMAINLYINCLUDESTHEPREPARATORYANALYSISOFTHEPROJECTANDTHEPOSTEVALUATIONOFCONSTRUCTIONIMPLEMENTSTAGE；BENEFITPOSTEVALUATIONINCLUDESFINANCIALPOSTEVALUATIONANDECONOMICEVALUATION；PROJECTEFFECTEVALUATIONMAINLYDEALSWITHENVIRONMENTALANDSOCIALEFFECTOFTHEPROJECTATLAST，THISPAPERILLUSTRATESTHECONCRETEAPPLICATIONOFPROJECTOVERALLPOSTEVALUATIONTHROUGHTHECASESTUDYOFTHEOVERALLINVESTMENTPROJECTSFROM2000TO2002OFLIAONINGMARKETINGCOMPANYACCORDINGTOTHEMATERIALCOLLECTEDANDFIELDSURVEYTHISAPERUTILIZESBEFOREMENTIONEDTHEORYPUTSANEMPHASISONTHEANALYSISOFMANYSPECTSOFTHISPROJECTPOSTEVALUATION，SUCHASEXECUTIONPROCEDURE，PROCESSANAGEMENT，SOCIALANDECONOMICBENEFIT，PROBLEMANDRISKEXISTINGINPROJECT，ANDMAKESANDCOMPREHENSIVEEVALUATIONOFTHISPROJCOTKEYWORDSINVESTMENTPROJECT，OVERALL，POSTEVALUATION，PETROCHINAIII

簡(jiǎn)介：武漢理工大學(xué)碩士學(xué)位論文中國(guó)石油天然氣股份有限公司競(jìng)爭(zhēng)發(fā)展戰(zhàn)略研究姓名耿建申請(qǐng)學(xué)位級(jí)別碩士專(zhuān)業(yè)管理科學(xué)與工程指導(dǎo)教師方芳20040601武漢理工大學(xué)碩士學(xué)位論文用目前經(jīng)濟(jì)界主流的競(jìng)爭(zhēng)戰(zhàn)略理論，對(duì)于中國(guó)石油競(jìng)爭(zhēng)優(yōu)勢(shì)的建立和戰(zhàn)略發(fā)展提出了建設(shè)性意見(jiàn)。希望對(duì)于本企業(yè)的長(zhǎng)期戰(zhàn)略和規(guī)劃更新有所貢獻(xiàn)，也希望對(duì)于中國(guó)的石油石化企業(yè)起到一定的借鑒作用，以促進(jìn)中國(guó)石油石化產(chǎn)業(yè)的整體發(fā)展。關(guān)鍵詞石油工業(yè)競(jìng)爭(zhēng)戰(zhàn)略II

簡(jiǎn)介：東北大學(xué)碩士學(xué)位論文中國(guó)石油天然氣股份有限公司治理結(jié)構(gòu)問(wèn)題的研究姓名冷勝軍申請(qǐng)學(xué)位級(jí)別碩士專(zhuān)業(yè)工商管理指導(dǎo)教師趙希男20050801東北大學(xué)碩士學(xué)位論文ABSTRACTTHEEXTRACTIONOFTHERESEARCHONTHESTRUCTURALADMINISTRATIONFORPETROCHINACOMPANYLIMITEDABS仃ACTINTODAY’SWORLD，THEECONOMICCOMPETITIONBETWEENCOUNTRIESISSUBSTANTIALLYTHECOMPETITIONBETWEENENTERPRISES，ANDTHECOMPETITIONOFENTERPRISESISNOTONLYFORPRODUCTS，CAPITALANDTALENTS，BUTALSOFORSYSTEMANDCULTURE．AMONGTHEMALL，THESTRUCTURALADMINISTRATIONISPROBABLYTHEMOSTIMPORTANTSYSTEMFORTHEENTERPRISE．ITHASBECOMETHEFATALFACTORTOINFLUENCETHECOMPETITIONFORENTERPRISES，ANDEVENFORNATIONALECONOMY．IN1980’S．THERESEARCHONSTMCTURALADMINISTRATIONHASBECOMETHEINTELLECTUALFOCUSFORTHEDEVELOPEDCOUNTRIES，SUCHASUSA，APOPULARTOPICANDALSOANUTWORLDWIDE．ITINVOLVESPOLITITS，ECONOMICSANDCULTUREPRACTICALLYANDTHEORETICALLY．INRECENTYEARS，THERESEARCHONITHASCAUSEDGREATATTENTIONTOTHEACADEMICANDBUSINESSCIRCLESOFOURCOUNTRY．THESTRUCTURALADMINISTRATIONGROWSINCREASINGLYIMPORTANTASTHEREFORMATIONOFOURSTATEOWNEDENTERPRISEGOESDEEPER,ANDTHEMODEMENTERPRISEMANAGINGSYSTEMSRUNINTOTHETRADITIONALSTATEOWNEDENTERPRISEMANAGEMENT．THEAUTHORHASBEENWORKINGINSTATEOWNEDENTERPRISEFOR20YEARS，HASALOTOFEXPERIENCEDUNDERSTANDINGFORTHEENTERPRISEREFORMATIONANDHASPRACTICEDANDSTUDIEDTHESTATEOWNEDENTERPRISESTRUCTURALADMINISTRATION．THISARTICLETRIESTOMAKESOMERENEWALSUGGESTIONSTOTHESTRUCTURALADMINISTRATIONOFOURSTATEOWNEDENTERPRISESTHROUGHTHESTUDYONTHETHEORYOFSTRUCTULALADMINISTRATION，BYTHECOMPARISONBETWEENDIFFERENTMODESOFSTRUCTURALADMINISTRATION，ANDTHROUGHTHEANALYSISOFTHESTRUCTURALADMINISTRATIONOFPE訂OCHINACOMPANYLIMITED．SINCETHEQUESTIONOFENTERPRISESTRUCTURALADMINISTRATIONISVERYPRACTICAL，THEAUTHORSTRESSESONTHEPRACTICEOFTHECOMMONPROBLEMINTHEDEVELOPMENTOFMODERNENTERPRISESUNDERDIFFERENTSYSTEMS．MODESOFSTRUCTURALADMINISTRATIONSDIFFERFROMVARIOUSCOUNTRIESTHATCANBESHAREDBUTNOTCOPIED，ANDALLTHEEXPERIENCESHALLCONSIDERABLYBEFITTINGFORTHEINTERNALASWELLASEXTEMALENVIRONMENTFORTHECOMPANY,THUSWESAYTHATTHEBESTISTHEFITTEST．THEAUTHORMADESOMESUGGESTIONSANDSTRUCTURESFORTHEADMINISTRATIONOFTHESTATEOWNEDENTERPRISESINTHELASTWITHTHEHOPEOFPROVIDINGSOMEINSIGHTSFORTHEREFORMATIONOFTHOSEENTERPRISES．THESTRUCTURALADMINISTRATIONOFTHESTATEOWNEDENTERPRISESWILLCONTINUOUSLYBEPRACTICEDANDARGUED．KEYWORDSSTRUCTURALADMINISTRATIONOFTHECOMPANY；MODEMENTERPRISESSYSTEM；REFORMATION；STATE．OWNEDENTERPRISES．III．

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