Research On Oil And Gas Asset Impairment Management In XJ Oilfield

In 2014,CNPC adjusted the performance assessment index system and significantly increased the weight of the efficiency index,thus determining the positioning of the development mode of "oil company".However,the huge asset scale formed in the early stage brings huge risks to the later operation of the enterprise.In particular,in recent years,the oil price has been depressed continuously,and the value loss of oil and gas assets has been increasing year by year,which has become an important factor affecting enterprise efficiency.The management of oil and gas assets loss is more and more important.This paper analyzes the current management status and existing problems of oil and gas asset impairment in XJ oilfield from two aspects,namely,depletion management and impairment management of oil and gas assets,and proposes corresponding countermeasures.In view of the problems existing in the management of oil and gas asset depletion,the author puts forward some countermeasures,such as establishing a project benefit tracking system,adjusting the calculation method of disposal cost,giving play to the role of pre-budget control,increasing the approval node of oil and gas assets transferring to capital,and carrying out reserve self-evaluation.Aiming at the problems existing in the management of oil and gas assets impairment,the author puts forward some countermeasures,such as establishing the calculation template of oil and gas assets impairment,strengthening the management of evaluation institutions.At the same time,in order to ensure the smooth implementation of the oil and gas assets impairment management improvement scheme,the author also put forward such safeguards as improving the oil and gas production loss reduction management system and organizational structure,improving the comprehensive quality of accounting personnel,and establishing the oil and gas asset impairment management incentive and restraint mechanism.