| 从财务角度分析特别收益金对我国三大石油垄断企业的影响 |
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| 引用本文： | 白彦锋,陈行. 从财务角度分析特别收益金对我国三大石油垄断企业的影响[J]. 创新, 2011, 5(1): 54-58,127 |
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| 作者姓名： | 白彦锋 陈行 |
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| 作者单位： | 白彦锋,BAI Yan-feng(中央财经大学财税研究所,北京,100081);陈行,CHEN xing(中央财经大学财税研究所,北京,100081,陈行) |
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| 基金项目： | 中央财经大学"211"工程三期资助项目，国家社会科学基金 |
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| 摘 要： | 我国三大石油集团公司是带有国有企业性质的垄断企业。自2006年3月26日起,国家对石油开采企业销售国产原油因价格超过一定水平获得的超额收入按比例征收特别收益金。征收特别收益金后对三大企业的营运能力、偿债能力影响不大,对盈利能力影响较大,但是仍然没有从根本上解决三大企业攫取巨额利润的趋势。征收特别收益金的制度也不尽合理,亟待完善。
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| 关 键 词： | 特别收益金 三大石油垄断企业 财务分析 |
Whether the Special Oil Profit Has Effects on China's Three Petroleum Enterprises from Financial Angle |
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| BAI Yan-feng,CHEN xing. Whether the Special Oil Profit Has Effects on China's Three Petroleum Enterprises from Financial Angle[J]. Innovation, 2011, 5(1): 54-58,127 |
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| Authors: | BAI Yan-feng CHEN xing |
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| Affiliation: | BAI Yan-feng CHEN xing |
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| Abstract: | We studied on whether the special oil profit has effects on china's three petroleum enterprises with financial ratio analysis. We think that special oil profit has a little influence on enterprise's management ability and debt paying ability, but it has affected the three enterprises' profit ability. However it still can't slow down the trend of three petroleum enterprises gaining huge benefits. |
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| Keywords: | special oil profit China's three petroleum enterprises financial analysis |
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