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由于石油产品在整个国民经济中的重要性,导致石油产品的生产方,如中国三大石油公司等并不享有石油产品的定价权。作为A股或者H股的上市公司,中国三大石油公司实际上是以营利组织的身份在提供社会公共品。如果仅以通用的盈利型企业的业绩评价方法来对上游石油企业进行业绩评价,会导致石油企业有不断施加压力以提高石油产品价格的意愿,不利于国民经济的健康发展。在某种程度上,我国石油产品的生产运营方式类似于上世纪开始出现的公私合作项目,即由私人企业提供社会公共品,并由政府全程管控。本文讨论了在评价公私合作项目时普遍运用的基于VFM业绩评价理论框架下的“3E”业绩评价方法在石油勘探开发企业中应用的可能性。
Due to the importance of petroleum products in the entire national economy, the producers of petroleum products, such as China’s three major oil companies, do not enjoy the pricing power of petroleum products. As a listed company of A-share or H-share, the three largest oil companies in China are actually providing social public goods in the form of profit-making organizations. If only the performance evaluation methods of general profit-making enterprises are used to evaluate the performance of the upstream petroleum enterprises, the intention of the oil enterprises to constantly exert pressure to raise the prices of oil products is not conducive to the healthy development of the national economy. To some extent, the production and operation of petroleum products in our country are similar to the public-private cooperation projects that started in the last century. That is, private enterprises provide social public goods and are controlled by the government. This article discusses the possibility of applying “3E” performance evaluation method based on the theory of VFM performance evaluation in petroleum exploration and development enterprises, which is commonly used in evaluating public-private partnerships.