Пример готового реферата по предмету: Экономика
Содержание
Introduction 3
1. Theoretical and methodological foundations of the economy development investment at the present stage 6
1.1. The concept and essence of the investment project 6
1.2. The methodology of evaluation of investment projects efficiency 8
1.3. Assessment of the international investment activities of oil and gas companies 11
2. The analysis of the investment activities of PJSC "PC Rosneft" 20
2.1. Analysis of the main technical and economic indicators of activity of PJSC "PC Rosneft" in the economic crisis 20
2.2. Assessment of efficiency of investment projects of PJSC "OC Rosneft" 37
2.3. Assessment of the impact of the tax burden and government involvement in investment activities of oil and gas companies of Russia 54
3. Development of design solutions to improve the effectiveness of international investment activity of PJSC "OC Rosneft" 61
3.1. Development of proposals on reduction of influence of tax burden and state participation in investment activity of PJSC "OC Rosneft" 61
3.2. Development of proposals on reduction of influence of state participation in investment activity of PJSC "PC Rosneft" 69
3.3. The rationale of economic efficiency of design solutions 71
Conclusion 78
Bibliography 80
Выдержка из текста
Introduction
The oil and gas industry continues to have a key role in the national economy of Russia. Tax payments of oil companies are a significant source of budget revenues. In recent years, the oil and gas sector was quite attractive for investors. The adoption of the law on foreign investment in strategically important sectors may complicate the inflow of investment. The dynamics of reducing the level of energy prices in the second half of 2008 has led to the reduction in oil production and capitalization of companies in the industry. In 2015 the leaders in crude steel production of are OC«Rosneft», «LUKOIL» and «TPK-BP holding».
Among the major trends in the oil and gas industry are the following:
The development of the transport infrastructure (in particular, the construction of the North European gas pipeline, the further development of the construction project of the oil pipeline «the Eastern Siberia-Pacific ocean», signed the intergovernmental agreement on the construction of the oil pipeline "Bourgas-Alexandroupolis" gas pipeline "South Stream");
The strengthening of Russian companies participation in foreign projects;
the increasing of the demands for fuel and lubricants;
the development of new deposits both onshore and offshore;
the tax loading reducing for companies which are operating the oilfield with high deposits exhaustion. Since 2007 differential rates are used to calculate mineral mining tax and since 2015 the amendments of tax law on tax payments reducing for enterprises are worked.
These aspects defines the actuality to research the foreign investments to the Russian oil and gas industry.
The object of the research work is investing PJSC «OC «Rosneft»».
The subject of the research work are the economic processes which determine PJSC «OC «Rosneft»»participation in the international capital exchange.
The hypothesis of the study: the reducing of tax loading and the degree of the state involvement in the oil and gas Russian industry will allow to increase the volume of international investment.
The purpose of the research work: to work out the recommendations for improving the tax legislation and for reducing of the state participation in the oil and gas industry in order to involve the international investments.
To achieve the purpose the following tasks are formulated:
1. To study the theoretical and methodological principles of the investing.
2. To investigate the role and meaning of the international investments, in the oil and gas industry
3. To analyze PJSC«OC «Rosneft»» participation in the international investments projects.
4. To appreciate PJSC «OC «Rosneft»» participation in international investments project.
5. To work out the recommendations for improving the tax legislation and for reducing of the state participation.
6. To analyze international investment activities of Russian oil and gas industry.
7. Perform analysis of PJSC "OC Rosneft" and the experience of the company's participation in international investment projects.
8. To assess the effectiveness of investment projects of PJSC "OC Rosneft".
9. To develop a system of measures to improve the current legislation in the oil and gas industry and tax policy of Russia, as well as reduce state participation in the industry.
Practical significance is in working out the practical recommendations for improvement the investments processes in oil and gas industry.
The thesis consists of introduction, three chapters, conclusion and bibliography.
The introduction includes the actuality the object the subject the hypothesis, the purpose, the tasks and the practical significance.
The first chapter presents a review of theoretical and methodological foundations of investment at the present stage of economic development. This chapter defines the essence of the investment projects and the methodology of evaluation of their effectiveness.
The second Chapter analyzes key performance indicators of PJSC "OC "Rosneft" and evaluates the effectiveness of the company's participation in international investment projects.
The third Chapter presents a system of measures on improvement of legislation in the field of management the oil and gas industry Russia, as well as optimization of state participation in the development of the industry.
The conclusion includes the insights of theoretical, methodological and practical direction on the basis of the results of the study.
The total amount of work is 80 pages. The bibliography contains 50 sources on four pages.
Список использованной литературы
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