摘要
从国外情况看,西方国家的石油企业对油气储量普遍采取资产化管理,即:将探明的油气可采储量作为资产来运营,同其他形态的资产一样,对其勘探获得(购置)、使用(开采消耗)、转让(出售)、收益(获利)等,按经济规律进行管理。就我国而言,建立社会主义市场经济体制,客观上要求油气储量的管理从单纯的实物量管理向实物量和价值量相结合、以价值量管理为主的资产化管理方式转变,使油气储量作为一种商品走向市场。这样不仅可以保证国家作为资源所有者取得收益,防止国有资产流失,还有利于石油企业组织结构的合理化调整,有利于促进技术进步、合理开发利用油气资源,有利于我国石油企业参与国际石油勘探开发市场的竞争。
Petroleum enterprises in the West generally apply capitalization management techniques to their oil and gas reserves, i. e. , proven recoverable oil and gas reserves are considered to be assets. As with other kinds of assets. management of oil and gas reserves is carried out according to economic principles in the areas of exploration and exploitation (acquisition), utilization ( production and consumption ), transfer ( marketing ) , revenue (profits ) , etc. In China as well, the establishment of a socialist market economy requires the initiation of capitalization management techniques; oil and gas reserves should be managed as potentially profitable, rather than merely material, commodities available to the market. In this way, not only can the government's interests as the owner of the reserves be protected and the loss of national assets prevented; in addition, the structure of petroleum enterprises can be more rationally organized , technological development promoted, and petroleum resources rationally utilized, putting domestic petroleum enterprises in a better position to compete in the arena of international petroleum development and exploitation.
出处
《国际石油经济》
1995年第3期48-54,共7页
International Petroleum Economics
