固定资产是企业生产经营过程中的重要生产资料,是企业创造财富的根本手段。由于石油开发企业是资金密集型企业,其投资主体基本上都是政府,几十年的国家投资,形成了庞大的存量资产。随着重组、改制的深化,石油公司资本经营和资产管理处于重要的战略地位,经营者关注的是巨额存量资产如何通过流动和重组来挖掘其巨大的经济潜力,如何在重组后盘活,优化这些存量资产,达到资源的合理配置,使其发挥应有的效益,实现股东收益的最大化。而实现资本配置最优化,不仅是存量资产的盘活和流动问题,也需要合理的增量投入带动存量的盘活。 Fixed assets are the important means of production in the course of production and operation of enterprises and the fundamental means by which enterprises create wealth. Since oil exploitation enterprises are capital-intensive enterprises, their investment subjects are basically the government. For decades, state investment has formed a huge stock of assets. With the restructuring and restructuring deepening, the capital management and assets management of oil companies are in an important strategic position. The managers are concerned about how the huge stock assets can be tapped and reorganized to find their huge economic potentials, how to revitalize them after reorganization The stock of assets, to achieve a reasonable allocation of resources, make it play its due effectiveness, to maximize the benefits to shareholders. The optimization of capital allocation is not only the activation and liquidity of existing assets, but also requires a reasonable incremental investment to drive the stock market.