目前,我国大多数采油企业在预算管理方面存在以下问题:采油企业向油田公司争预算资金的现象普遍存在,致使一些采油企业争到的预算资金超出正常的生产需要,而一些采油企业则出现预算资金不足的情况;仅对基层费用、专项费用、管理费用设置了定额标准,而对其他费用则凭经验管理,因此难以形成有效的预算编制基础;基层单位井下作业量预算留有较大余地。为了更好地发挥预算管理在采油企业中的效用,笔者在此提几点改进对策:一是预算管理工作应从油田公司抓起。首先,油田公司在分配预算资金时应基于战略的高度配置资源,以保证公司经济的 At present, the majority of oil-producing enterprises in our country have the following problems in budget management: the struggle of oil-producing companies over budget funds to oil-field companies is ubiquitous, causing some oil-producing enterprises to surpass their normal budget for production and some oil-producing enterprises have budgets Lack of funds; only the grassroots fees, special fees, management fees set a fixed standard, while the other costs are empirically managed, it is difficult to form an effective basis for the preparation of budgets; grass-roots units of the amount of downhole workload left a lot of room. In order to give full play to the effectiveness of budget management in oil extraction enterprises, the author puts forward some suggestions on how to improve it: First, budget management should start from oilfield companies. First, oilfield companies should allocate budget funds based on the strategic height of the allocation of resources to ensure the company’s economic