21世纪以来，国民经济的快速发展和能源消费结构转型提速，我国油气对外 依存度不断攀升，近年来随着国际形势的日益复杂，促使国内增产增效需求强烈。 我国社会主义市场经济的不断发展以及现代企业制度的建立和完善,也使得我国 石油企业经营过程中面临一些新的风险与挑战。因此石油企业施行并完善预算管 理制度既是市场竞争的需要，又是强化生产经营管理的要求，更是落实经济责任 制、实现资本经营、深化国有制企业改革的重要内容。中国石油天然气集团有限 公司是中国石油开发欧亿·体育（中国）有限公司的央企之一，也是中国石油企业中在石油钻探领域技术 与管理方面较为领先的企业。近十年期间，中石油在提升国内油气勘探开发力度 的同时，也加快了企业体制改革的步伐，尤其是预算管理体系的建立，完善内部 市场服务价格形成机制，通过先试点后推广的方式，渐进式规范市场计价行为。 本文针对中石油钻井工程预算管理发展进程及现行管理政策，以中石油工程技术 服务价格市场化改革试点单位大港油田为主要数据模型，分析中石油石油钻井系 统工程预算管理的现状和存在的问题，同时对标中石油下属的其他几个油田进行 预算定额、执行和监控的对比分析，提出适合石油工程造价管理的工程量清单计 价方法和预算管理制度。 关键词：石油企业，预算管理，预算编制，研究对策 II Abstract Since the 21st century, with the rapid development of national economy and the rapid transformation of energy consumption structure, China's oil and gas dependence on foreign countries has been increasing, but the increasingly complex international situation makes the domestic demand for increasing production and efficiency strong. The continuous development of China's socialist market economy and the establishment and improvement of modern enterprise system also make China's oil enterprises face some new risks and challenges in the process of operation. The implementation and improvement of budget management system is not only the need of market competition, but also the requirement of strengthening production and operation management. It is also the important content of implementing economic responsibility system, realizing capital management and deepening the reform of state-owned enterprises. CNPC is one of the central enterprises in China's oil development industry, and also a leading enterprise in the field of technology and management in the field of oil drilling. During the past decade, CNPC has accelerated the pace of enterprise system reform, especially the establishment of budget management system, improved the formation mechanism of internal market service price, and gradually standardized the market pricing behavior by means of pilot and promotion. In view of the development process and current management policy of CNPC drilling engineering budget management, this paper analyzes the current situation and existing problems of CNPC drilling system engineering budget management with Dagang Oilfield as the main data model, which is the pilot unit of CNPC engineering technical service price marketization reform. At the same time, it analyzes the international project budget of CNPC Bohai Drilling Engineering Co., Ltd Through comparison, the paper puts forward the valuation method of bill of quantities and budget management system suitable for the cost management of petroleum engineering.