Study On Asset Use Benefit Evaluation Mechanism In Oil Field Enterprises

At present, the production and operating environment of oil field enterprises in China has undergone profound changes, resources restraint and the development difficulty are getting bigger and bigger, this requests our country's oil field enterprises to strengthen the production and operating management level, furthermore, the asset management is one of its important ways. The asset management's goal of modern enterprises is not only to guarantee the need of production and operation, but also to save and use fund reasonably, guarantee the security and integrity of assets and enhance asset use benefit. Benefit evaluation is the basis for asset management work, enhancing the evaluation of oil enterprises'asset use benefit and building evaluation mechanism of asset use benefit has become the inevitable choice of improving economic benefit and enhancing the market competitiveness of oil field enterprises. So, this paper takes the oil field enterprise's fixed assets (including oil and gas assets) as the object of study to carry out the research of the evaluation mechanism of asset use benefit.At first, by summarizing and analyzing the theory of asset management and benefit evaluation, drawing on practical experience in asset management at home and abroad, this paper gets the revelation of research. Secondly, this paper analyzes the status of asset management and benefit evaluation in oil field enterprises, putting forward the contents of the framework and ideas of evaluation mechanism. It includes the goal, the principles, the benefit evaluation index system, evaluation criteria, the evaluation method and the application of benefit evaluation mechanisms. According to the characteristics of oil field enterprises'production and operation, using qualitative and quantitative indicators, financial and non-financial indicators, this paper builds a scientific indicator system of asset use benefit evaluation, including the overall benefit evaluation indicator system and subsystem benefit evaluation indicator system of oil field enterprises.Building the evaluation mechanism of asset use benefit are conducive to evaluate the asset use benefit scientifically, make it clear the responsibility of asset management and guide enterprise's resource management practices, besides, it helps to achieve optimal allocation of oil companies'assets and has important and practical significance on improving asset management level and economic benefit.