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在石油工业企业资产的形成和积累过程中,由于石油企业所处的特殊的地理位置和形成发展的特定历史背景,有一部分资产承担了社会职能,发挥着经营性资产所不能替代的社会作用,形成了非经营性资产。这部分资产在石油企业的资产总额中,占有相当大的比重。以胜利油田为例,截止1996年底,固定资产净值中非经营性资产占有24.37％。近四分之一。如何对这部分非经营性资产进行定义、认识、考核、评价和寻求自身发展
In the process of the formation and accumulation of assets of oil industry enterprises, due to the special geographical location and the specific historical background of the formation and development of petroleum enterprises, some assets bear the social functions and play an irreplaceable social role in the operation of assets. Formed a non-operating assets. This part of the assets of oil companies in the total assets, occupy a large proportion. Taking Shengli Oilfield as an example, by the end of 1996, the non-operating assets of the net fixed assets accounted for 24.37%. Nearly a quarter. How to define this part of non-operating assets, knowledge, assessment, evaluation and seek their own development