SEC准则油气证实储量判别标准与评估方法

发布时间：2018-02-10 18:03

本文关键词： 证实储量合理确定性开发项目评估方法标准 SEC FASB SPE-PRMS　出处：《石油学报》2016年09期 　论文类型：期刊论文

【摘要】：SEC油气储量准则已成为国际上许多油公司及其相关方进行储量评估、登记和管理工作的主要依据,证实储量的评估、登记与披露是许多证券市场的强制性要求。通过解读和比对SEC和FASB等机构历年发布的相关文件、加拿大油气储量评估手册、SPE-PRMS及其指南以及国际性油公司的评估指南,结合长期的储量评估实践经验,对SEC油气储量准则作了高度提炼和系统总结。探讨了SEC油气储量分类体系,提出了证实储量的判别标准,总结了不同勘探开发阶段储量评估方法;依据评估流程与证实储量的构成,深入分析了扩边与新发现、证实已开发和证实未开发储量更新的各项评估要素与评估方法,以及合同类型与财务模型对公司净储量的影响。本文是开展SEC准则油气证实储量评估的实用性指南,所揭示的证实储量内涵及其评估与管理要求对中国现行油气储量管理工作也将产生深远影响。
[Abstract]:SEC oil and gas reserves guidelines have become the main basis for many international oil companies and their related parties to assess, register and manage reserves, and confirm the assessment of reserves. Registration and disclosure are mandatory requirements for many stock markets. By interpreting and comparing relevant documents issued by institutions such as SEC and FASB over the years, the Canadian Oil reserves Assessment Manual, SPE-PRMS and its guidelines, as well as guidelines for international oil companies, Combined with the practical experience of long-term reserve evaluation, the SEC oil and gas reserve criteria are highly refined and systematically summarized. The classification system of SEC oil and gas reserves is discussed, and the criteria for judging proved reserves are put forward. This paper summarizes the methods of reserves assessment in different exploration and development stages, and, according to the evaluation process and the composition of proven reserves, analyzes in depth the expanded edge and new discoveries, and the evaluation elements and methods for confirming the renewal of developed and undeveloped reserves. And the effect of contract type and financial model on the net reserves of the company. This paper is a practical guide to develop the SEC criteria for oil and gas proven reserves assessment. The connotation of proven reserves and its evaluation and management requirements will also have a profound impact on the current oil and gas reserves management in China.
【作者单位】：中国石油勘探与生产公司;中国石油勘探开发研究院廊坊分院;中国石油勘探开发研究院;
【基金】：国家矿产资源储量技术标准体系建设项目(CB2015-9-1)资助
【分类号】：TE155

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