中國石油天然氣公司財(cái)務(wù)分析報(bào)告

1、財(cái)務(wù)分析報(bào)告（中國石油天然氣股份有限公司）一、公司概況公司名稱中國石油天然氣股份有限公司成立日期1999-11-05工商登t己號100000000032522注冊資本（人民183,020,978,176幣元）法人代表蔣潔敏證監(jiān)會(huì)行業(yè)分石油和天然氣開采業(yè)類全球行業(yè)分類能源中萬行業(yè)分類石油開采雇員總數(shù)（人）596338注冊地址北京市東城區(qū)安德路16號洲際大廈辦公地址北京市東城區(qū)東直門北大街9公司是由中國石油天然氣集團(tuán)公司依照原國家經(jīng)濟(jì)貿(mào)易委員會(huì)關(guān)于同意設(shè)立中國石油天然氣股份有限公司的復(fù)函，資產(chǎn)重組后，由中國石油集團(tuán)作為獨(dú)家發(fā)起人，公司簡介以發(fā)起方式于1999年11月5日注冊成立的股份有限公司。要緊

2、業(yè)務(wù)：原油及天然氣的勘探、開發(fā)、生產(chǎn)和銷售；原油及石油產(chǎn)品的煉制，差不多及衍生化工產(chǎn)品、其他化工產(chǎn)品的生產(chǎn)和銷售；煉油產(chǎn)品的銷售以及貿(mào)易業(yè)務(wù)；及（天然氣、原油和成品油的輸送及天然氣的銷售。原油和天然氣的勘探、開發(fā)、生產(chǎn)和銷售；原油和石油產(chǎn)品的煉制、運(yùn)輸、儲存和銷主營業(yè)務(wù)售；差不多石油化工產(chǎn)品、衍生化工產(chǎn)品及其他化工產(chǎn)品的生產(chǎn)和銷售；天然氣、原油和成品油的輸送及天然氣的銷售。二、公司近三年財(cái)務(wù)報(bào)表（一）資產(chǎn)負(fù)債表報(bào)告期2009-12-312008-12-312007-12-31流淌資產(chǎn)貨幣資金88,283,996,16045,879,001,08888,589,000,704交易性金融資產(chǎn)-應(yīng)收

3、票據(jù)4,268,000,0004,313,999,8724,735,000,064應(yīng)收賬款28,785,000,44816,755,999,74418,418,999,296預(yù)付賬款36,401,999,87237,394,001,92020,386,000,896應(yīng)收股利-60,000,00018,000,000應(yīng)收利息-21,000,000109,000,000其他應(yīng)收款4,815,000,0646,076,000,25615,443,999,744存貨114,781,003,77690,669,998,08088,466,997,248消耗性生物資產(chǎn)-待攤費(fèi)用-一年內(nèi)到期的非流-136,

4、000,00059,000,000淌資產(chǎn)其他流淌資產(chǎn)18,378,000,38425,677,000,7042,000,000阻礙流淌資產(chǎn)其他科目-流淌資產(chǎn)合計(jì)295,713,013,760226,983,002,112236,228,001,792非流淌資產(chǎn)可供出售金融資產(chǎn)2,296,000,0001,972,999,9362,529,999,872持有至到期投資-投資性房地產(chǎn)-長期股權(quán)投資27,562,000,38428,035,999,74422,685,999,104長期應(yīng)收款-固定資產(chǎn)331,472,994,304254,996,004,864247,803,002,880工程物資1

5、2,168,999,93611,288,999,9366,927,000,064在建工程212,738,998,272160,436,994,048105,633,996,800固定資產(chǎn)清理-293,000,000287,000,000生產(chǎn)性生物資產(chǎn)-油氣資產(chǎn)519,459,012,608472,844,992,512326,327,992,320無形資產(chǎn)30,621,999,10423,554,000,89620,021,999,616開發(fā)支出-商譽(yù)2,817,999,872148,000,000-長期待攤費(fèi)用14,951,999,48813,317,999,61612,028,000,25

6、6遞延所得稅資產(chǎn)289,000,000496,000,00012,871,000,064其他非流淌資產(chǎn)650,000,000533,000,000748,000,000阻礙非流淌資產(chǎn)其他科目-非流淌資產(chǎn)合計(jì)1,155,029,008,384967,918,026,752757,864,005,632資產(chǎn)總計(jì)1,450,741,989,3761,194,900,979,712994,091,991,040流淌負(fù)債短期借款74,622,001,15287,216,996,35218,734,000,128交易性金融負(fù)債-應(yīng)付票據(jù)2,002,000,000433,000,0001,143,000,0

7、64應(yīng)付賬款156,759,998,464118,197,002,240104,460,001,280預(yù)收賬款21,193,000,96012,967,999,48812,433,000,448應(yīng)付職工薪酬5,104,999,9366,362,999,80811,585,000,448應(yīng)交稅費(fèi)34,963,001,34415,185,999,87222,808,000,512應(yīng)付利息-155,000,000173,000,000應(yīng)付股利-127,000,00089,000,000其他應(yīng)付款17,125,000,19217,575,999,48817,848,999,936預(yù)提費(fèi)用-可能負(fù)債44

8、,747,001,856568,000,00024,760,999,936遞延收益-流淌負(fù)債-211,000,00076,000,000一年內(nèi)到期的非流14,229,000,1925,544,000,00011,651,999,744淌負(fù)債應(yīng)付短期債券其他流淌負(fù)債阻礙流淌負(fù)債其他科目流淌負(fù)債合計(jì)非流淌負(fù)債長期借款應(yīng)付債券長期應(yīng)付款專項(xiàng)應(yīng)付款遞延所得稅負(fù)債遞延收益-非流淌負(fù)債其他非流淌負(fù)債阻礙非流淌負(fù)債其他科目非流淌負(fù)債合計(jì)負(fù)債合計(jì)所有者權(quán)益實(shí)收資本（或股本）資本公積金盈余公積金未分配利潤庫存股外幣報(bào)表折算差額未確認(rèn)的投資損失少數(shù)股東權(quán)益歸屬于母公司股東權(quán)益合計(jì)阻礙所有者權(quán)益其他科目所有者權(quán)益合

9、計(jì)負(fù)債及所有者權(quán)益總計(jì)62,554,001,408-388,553,015,29636,506,001,40848,965,001,216-21,493,000,192-2,367,000,064-154,078,003,200542,631,002,112183,020,994,560116,379,000,832125,446,995,968419,045,998,592-4,185,999,872847,782,019,072908,110,987,2641,450,741,989,376（二）利潤分配表3,000,000-264,336,998,40028,683,999,2324,1

10、43,000,06457,000,000768,000,00012,588,000,256-126,000,00036,261,998,59282,839,003,136347,176,009,728183,020,994,560115,314,999,296122,215,997,440373,792,997,376-2,726,000,12813,000,000715,000,000201,653,993,47235,305,000,9604,383,000,06457,000,000774,000,00011,882,999,808-128,000,000-77,367,001,0882

11、79,020,994,560183,020,994,560122,192,003,072102,696,001,536270,543,994,880-1,086,000,000791,618,977,792847,725,002,7521,194,900,979,712677,366,988,800715,071,029,248994,091,991,040報(bào)告期一、營業(yè)總收入營業(yè)收入二、營業(yè)總成本營業(yè)成本營業(yè)稅金及附加銷售費(fèi)用治理費(fèi)用財(cái)務(wù)費(fèi)用資產(chǎn)減值損失三、其他經(jīng)營收益公允價(jià)值變動(dòng)凈收益投資凈收益聯(lián)營、合營企業(yè)投資收益匯兌凈收益四、營業(yè)利潤營業(yè)外收入營業(yè)外支出非流淌資產(chǎn)處置凈損失五、利潤總額

12、所得稅未確認(rèn)的投資損失六、凈利潤少數(shù)股東損益歸屬于母公司股東的凈利潤七、每股收益差不多每股收益稀釋每股收益2009-12-311,019,274,985,4721,019,274,985,472875,918,983,168633,099,976,704129,755,996,16048,210,001,92057,213,001,7285,192,000,0002,448,000,000-3,347,000,0642008-12-311,071,146,008,5761,071,146,008,576926,546,984,960683,676,991,488116,460,003,3284

13、6,188,998,65653,211,000,8322,244,999,93624,764,999,6802007-12-31835,036,971,008835,036,971,008647,380,008,960487,112,015,87268,678,000,64041,344,999,42449,323,999,2322,868,999,936-1,948,000,0001,408,999,9364,733,000,1926,301,000,192144,764,993,536149,332,000,768193,958,002,6883,680,999,93618,066,999

14、,2963,097,999,8728,679,000,0646,298,999,8084,231,000,064-1,576,000,000139,767,005,184161,100,005,376192,824,999,93633,389,000,70435,154,001,92049,330,999,296-106,378,002,432-125,946,003,456-143,494,004,7363,204,999,93612,147,999,7448,920,000,512103,172,997,120113,797,996,544134,573,998,0800.560.620.

15、750.560.620.75（三）現(xiàn)金流量表報(bào)告期2009-12-312008-12-312007-12-31一、經(jīng)營活動(dòng)產(chǎn)生的現(xiàn)金流量銷售商品、提供勞務(wù)收到1,190,291,046,4001,253,493,047,296965,346,000,896的現(xiàn)金收到的稅費(fèi)返還2,212,000,00014,264,999,936960,000,000收到其他與經(jīng)營活動(dòng)有關(guān)3,375,000,06410,181,000,192697,000,000的現(xiàn)金經(jīng)營活動(dòng)現(xiàn)金流入小計(jì)購買商品、同意勞務(wù)支付的現(xiàn)金支付給職工以及為職工支付的現(xiàn)金支付的各項(xiàng)稅費(fèi)支付其他與經(jīng)營活動(dòng)有關(guān)的現(xiàn)金經(jīng)營活動(dòng)現(xiàn)金流出小計(jì)經(jīng)營

16、活動(dòng)產(chǎn)生的現(xiàn)金流量凈額二、投資活動(dòng)產(chǎn)生的現(xiàn)金流量收回投資收到的現(xiàn)金取得投資收益收到的現(xiàn)金處置固定資產(chǎn)、無形資產(chǎn)和其他長期資產(chǎn)收回的現(xiàn)金凈額處置子公司及其他營業(yè)單位收到的現(xiàn)金凈額收到其他與投資活動(dòng)有關(guān)的現(xiàn)金投資活動(dòng)現(xiàn)金流入小計(jì)購建固定資產(chǎn)、無形資產(chǎn)和其他長期資產(chǎn)支付的現(xiàn)金投資支付的現(xiàn)金取得子公司及其他營業(yè)單位支付的現(xiàn)金凈額支付其他與投資活動(dòng)有關(guān)的現(xiàn)金投資活動(dòng)現(xiàn)金流出小計(jì)投資活動(dòng)產(chǎn)生的現(xiàn)金流量凈額三、籌資活動(dòng)產(chǎn)生的現(xiàn)金流量汲取投資收到的現(xiàn)金子公司汲取少數(shù)股東投資收到的現(xiàn)金取得借款收到的現(xiàn)金收到其他與籌資活動(dòng)有關(guān)1,195,877,990,4001,277,939,023,872967,003,01

17、3,120603,992,031,232724,666,023,936459,872,010,24067,309,998,08067,285,000,19250,419,998,720191,802,998,784255,670,992,896188,366,995,456961,000,0003,912,000,000470,000,000927,860,981,7601,101,136,003,072756,183,990,272268,016,992,256176,803,004,416210,819,006,46411,909,000,19210,787,999,7447,927,00

18、0,0642,208,000,0006,456,999,9363,424,999,9364,079,000,064472,000,0001,014,000,000-535,000,000-0-18,196,000,76818,251,999,23213,907,999,744267,112,005,632224,000,000,000180,691,992,57618,581,999,61610,512,000,00020,262,000,640的現(xiàn)金285,694,001,152234,512,007,168200,954,003,456-267,497,996,288-216,260,00

19、1,792-187,046,002,6887,097,999,8728,768,000,0001,348,999,936-225,455,996,928-157,240,000,512-57,492,000,768398,000,000150,000,000427,000,000發(fā)行債券收到的現(xiàn)金-籌資活動(dòng)現(xiàn)金流入小計(jì)232,952,004,608166,157,991,936125,511,000,064償還債務(wù)支付的現(xiàn)金121,159,000,06498,036,998,14457,097,998,336分配股利、利潤或償付利息支付的現(xiàn)金-子公司支付給少數(shù)股東的股利-支付其他與籌資活動(dòng)有關(guān)

20、64,755,998,72053,513,998,33657,524,998,144的現(xiàn)金籌資活動(dòng)現(xiàn)金流出小計(jì)179,875,004,416162,297,004,032132,389,003,264籌資活動(dòng)產(chǎn)生的現(xiàn)金流量凈額53,077,000,1923,860,999,936-6,878,000,128四、現(xiàn)金及現(xiàn)金等價(jià)物凈增加額匯率變動(dòng)對現(xiàn)金的阻礙179,000,000-112,000,00040,000,000現(xiàn)金及現(xiàn)金等價(jià)物凈增加53,774,999,552-35,707,998,20816,935,000,064額期初現(xiàn)金及現(xiàn)金等價(jià)物余額33,149,999,10468,651,9

21、99,23248,559,001,600期末現(xiàn)金及現(xiàn)金等價(jià)物余86,925,000,70432,944,001,02465,493,999,616額補(bǔ)充資料：1、將凈利潤調(diào)節(jié)為經(jīng)營活動(dòng)的現(xiàn)金流量：凈利潤106,378,002,432125,946,003,456143,494,004,736力口：資產(chǎn)減值預(yù)備2,448,000,00024,764,999,680-1,948,000,000固定資產(chǎn)折舊、油氣資產(chǎn)折耗、生產(chǎn)性生物資產(chǎn)折-舊無形資產(chǎn)攤銷1,760,000,0001,443,000,0641,214,000,000長期待攤費(fèi)用攤銷2,384,999,9362,255,000,0642

22、,115,000,064待攤費(fèi)用減少-預(yù)提費(fèi)用增加-處置固定資產(chǎn)、無形資產(chǎn)11,763,000,32013,265,999,87210,033,999,872和其他長期資產(chǎn)的損失固定資產(chǎn)報(bào)廢損失-公允價(jià)值變動(dòng)損失-財(cái)務(wù)費(fèi)用3,812,999,936689,000,0001,604,999,936投資損失-1,408,999,936-4,733,000,192-6,301,000,192遞延所得稅資產(chǎn)減少-1,596,000,000遞延所得稅負(fù)債增加-8,239,000,064-597,000,000存貨的減少-20,043,999,232-10,771,000,320-12,042,000,3

23、84經(jīng)營性應(yīng)收項(xiàng)目的減少經(jīng)營性應(yīng)付項(xiàng)目的增加未確認(rèn)的投資損失其他經(jīng)營活動(dòng)產(chǎn)生的現(xiàn)金流量凈額2、債務(wù)轉(zhuǎn)為資本3、一年內(nèi)到期的可轉(zhuǎn)換公司債券4、融資租入固定資產(chǎn)5、現(xiàn)金及現(xiàn)金等價(jià)物凈增加情況：現(xiàn)金的期末余額減：現(xiàn)金的期初余額現(xiàn)金等價(jià)物的期末余額減：現(xiàn)金等價(jià)物的期初余額現(xiàn)金及現(xiàn)金等價(jià)物凈增加額16,069,999,616-27,061,999,616-16,254,000,12850,213,998,592-15,893,000,19217,333,000,192-8,527,000,064-268,016,992,256176,803,004,416210,819,006,46486,925,00

24、0,70432,944,001,02465,493,999,61633,149,999,104-68,651,999,232-48,559,001,600-53,774,999,552-35,707,998,208-16,935,000,064三、財(cái)務(wù)指標(biāo)分析（一）、核心指標(biāo)分析凈資產(chǎn)收益率銷售凈利率總資產(chǎn)周轉(zhuǎn)率權(quán)益乘數(shù)2007年0.270.170.8401.392008年0.190.120.8961.412009年0.150.110.7021.591、凈資產(chǎn)收益率=利潤總額/平均股東權(quán)益該指標(biāo)反映的是所有者權(quán)益的獲利能力，表明所有者每一元鈔票的投資能夠獲得多少凈收益。該公司的凈資產(chǎn)收益率逐年

25、遞減，講明企業(yè)的盈利能力在減2、銷售凈利率=凈利潤/銷售收入凈額該指標(biāo)反映企業(yè)銷售收入的獲利能力。同樣，該公司的銷售凈利率也呈現(xiàn)逐年遞減的趨勢，表明中國石油公司近三年來銷售業(yè)績及利潤都在遞減，這有能夠是由于近幾年的石油危機(jī)及石油政治引起的。3、總資產(chǎn)周轉(zhuǎn)率=銷售收入/資產(chǎn)平均余額該指標(biāo)反映總資產(chǎn)的營運(yùn)效率，表明企業(yè)全部資產(chǎn)的使用效率。該公司總資產(chǎn)在2008年異軍突起，而2009年又大幅下降。結(jié)合財(cái)務(wù)報(bào)表看，要緊是因?yàn)楣?008年銷售收入增長較快引起。4、權(quán)益乘數(shù)=1/（1資產(chǎn)負(fù)債率）該指標(biāo)一方面反映企業(yè)的總資產(chǎn)對所有者權(quán)益的保障，同時(shí)也表明企業(yè)的負(fù)債程度。該公司的權(quán)益乘數(shù)大于1,表明所有者權(quán)益較有保障，然而由于企業(yè)通過舉債融資擴(kuò)張規(guī)模，增加了負(fù)債，債權(quán)人權(quán)益有一定風(fēng)險(xiǎn)。（二）償債能力分析1、短期償債能力指標(biāo)短期償債能力指標(biāo)2007年2008年2009年流淌比率1.170.860.76速動(dòng)比率0.730.520.47現(xiàn)金比率0.440.170.23(1)、流淌比率流淌比率=流淌資產(chǎn)/流淌負(fù)債該指標(biāo)反映企業(yè)可用在一年內(nèi)變現(xiàn)的流淌資產(chǎn)償還到期流淌負(fù)債的能力。