Fine Management Application In JL Oilfield Company Management

The Enterprise-Run Society is a phenomenon that companies undertake social services which is a special institutional arrangement during the period of the planned economy.In other words,companies undertake the partly social functions such as social management and provision of public services and public goods that should be assumed by the government.It is admitted that state-owned enterprises have the historical and institutional reasons to provide social services.At the beginning of the reform and opening,state-owned enterprises as the reflection and realization of public ownership which is an organic composition of government.Therefore,state-owned enterprises bear some functions of public interests or social interests that should be taken by governmental or social organizations.During the procedure of market-oriented reform,companies have to undertake huge reform costs arising from the transitional and restructuring period.The more tasks concerning production and social management about living base that the state-owned companies have to shoulder,the more management costs they have to suffer.Consequently,the state-owned companies have to undertake heavy social burdens owing to the decline of economic benefits and competitiveness which constrains the deepening of the reform of state-owned enterprises.Petrol China Changqing Oilfield Company(PCOC)is a fundamental regional company affiliated to China National Petroleum Corporation(CNPC),which is noticeable a representative state-owned enterprise in terms of business,operation environment,and scale and variety of social services.As the operation and management enterprise running social services,Changqing Mining Service Division provides production and life-support services for PCOC and other companies working in the mining area.Some of these services of public welfare nature are sharing “homogeneity” with those provided by non-profit organizations.By summarizing the history and achievements of PCOC and affiliated Changqing Mining Service Division,to explore the influence of the prevailing accounting policy and method on its operating efficiency based on the problems that Changqing Mining Service Division has encountered in operation.To adjust accounting policy and design new accounting mode and method through analyzing the characteristics of the non-profit organizations and companies which provide public welfare social services and proposes.What's more,to offer the policy suggestion for the sustainable development of Changqing Mining Service Division and the innovating accounting method suitable for the mining enterprises running social services based on the analysis of the impact on the business efficiency of the enterprises under the new accounting policy,...