在油田企业预算管理循环中,预算考评处于承上启下的关键环节,在预算控制中发挥着重要作用。一、油田企业成本预算考评中存在的问题近几年油田企业成本预算考评工作有了较大的改进和提高,实行了“横向到边,纵向到底”的目标成本责任化管理。但还存在以下问题与不足:1.预算考评指 In the budget management cycle of oilfield enterprises, the budget evaluation plays a crucial role in the budget control. First, the oil field enterprise cost budget evaluation problems In recent years, oilfield enterprise cost budget evaluation work has been greatly improved and improved, the implementation of the “horizontal to the edge, longitudinally and negatively,” the target cost responsibility management. But there are still the following problems and deficiencies: 1. Budget evaluation means