一、问题的提出随着我国经济体制改革进程的加快，特别是国内资本市场的迅速发展，石油企业改制上市的要求日趋强烈，继胜利大明、石油济柴、管道龙昌之后，辽河金马A股，吉林宏源B股、青海石油B股即将发行上市，还有不少石油企业也纷纷提出改制上市的申请。改制上市是石油企业 First, the issue raised With the acceleration of China’s economic reform process, especially the rapid development of the domestic capital market, the restructuring of oil companies become increasingly demanding requirements of the market, following the victory Daming, diesel oil, pipe Longchang, Liaohe Golden Horse A shares , Jilin Hongyuan B shares, Qinghai Oil B shares upcoming listing, there are many oil companies have also proposed the listing of restructuring. Restructuring the market is the oil business