论采油企业成本管理控制长效机制的建立

为了完成生产经营任务，采油企业内某些单位客观上还存在一些短期行为。从最终影响来看，采取短期行为，可能使得采油成本在短期内趋于下降，但会导致后期成本急剧上升，不利于企业的可持续发展。因此，需要运用法律、行政、制度、政策等多种手段，建立成本管理控制长效机制，以克服各种短期行为的发生，从而实现采油企业成本的长期效能。

On Establishment of Long- run Effective Mechanism for Cost Management Control in Oil Production Enterprises

Some short -term behaviors still exist in some departments of oil production enterprises to ensure the fulfillment of production task. Viewing from the final effect, short - term behaviors may reduce the cost of oil production in a short range, but will cause sharp increase of cost in the late period, which is not conducive to the sustainable development of enterprise. Therefore, it is proposed to establish long - run effective mechanism for cost management control with lawful, administrative, institutional and policy measures to prevent the occurrence of various short - term behaviors and realize the long - term effectiveness of cost in oil production enterprises.