中文摘要：

本文将我国石油供应链特点与希尔英供应链成本管理模型相结合，构建了我国石油供应链成本构成的三维模型，通过该模型对石油供应链成本及其成分进行分析，从而找出了成本管理中存在的问题，并提出加强成本管理的合理化建议。本文认为我国石油供应链的成本管理需要政府和企业的双方努力，并通过加强企业内部整合、提高作业成本管理效率、引进信息管理系统等方法有效管理成本。

英文摘要：

By combining the Chinese Oil Supply Chain （OSC） features and Stefan Seuring supply chain cost management model, the authors construct OSC cost composition three dimensions model. Through analyzing to OSC cost components, the authors found the problems in cost management, and give some suggestions on how to strengthen the rationality of cost management. The authors believe that Chinese OSC cost management needs the efforts from both the governments and corporations. And we also should effectively manage the OSC cost by strengthening the intemal integration of the corporations, increasing efficiency of Ability-Based Cost management, and introducing information management system.