[1] 蔡鹏展. 油气田开发经济评价[M]. 北京: 石油工业出版社, 1997.
Cai Pengzhan. Economic evaluation of oil and gas field development[M].Beijing: Petroleum Industry Press, 1997.
[2] 财政部. 企业会计准则第27 号: 石油天然气开采[EB/OL]. (2006-02-15)[2024-02-07]. https://code.fabao365 .com/law_209411_1.html.
Ministry of Finance. Accounting standard for business enterprises No.27: Oil and gas production[EB/OL]. (2006-02-15) [2024-02-07]. https://code.fabao365.com/law_209411_1.html.
[3] 袁自学, 邱君一. 油气储量资产评估方法和资产化管理探讨[M]. 北京: 石油工业出版社, 2000.
Yuan Zixue, Qiu Junyi. Discussion on asset evaluation method and asset management of oil and gas reserves[M]. Beijing: Petroleum Industry Press, 2000.
[4] 贾承造. 美国SEC 油气储量评估方法[M]. 北京: 石油工业出版社,2004.
Jia Chengzao. SEC estimation approach for oil & gas reserves[M]. Beijing: Petroleum Industry Press, 2004.
[5] 财政部. 企业会计准则第30 号: 财务报表列报[EB/OL]. (2014-07-01)[2024-02-01]. http://www. mof. gov. cn/gp/xxgkml/hjs/201401/P02014-0128570074843379.pdf.
Ministry of Finance. Accounting standard for business enterprises No.30: Presentation of financial statements[EB/OL]. (2014-07-01) [2024-02-01]. http://www. mof. gov. cn/gp/xxgkml/hjs/201401/P0201401-28570074843379.pdf.
[6] 中国石油天然气集团有限公司. SEC 准则油气证实储量自评估指南: Q/SY 01182—2020[S]. 北京: 石油工业出版社, 2020.
CNPC. Guidelines for PetroChina oil and gas proved reserves selfestimation under the SEC rules: Q/SY 01182—2020[S]. Beijing: Petroleum Industry Press, 2020.
[7] 王永祥, 胡晓春, 徐小林, 等. 中国油气经济可采储量评价与管理探讨[J]. 石油科技论坛, 2022, 41(4): 25-33.
Wang Yongxiang, Hu Xiaochun, Xu Xiaolin, et al. Discussion of China’s economic recoverable petroleum reserves assessment and management[J]. Petroleum Science and Technology Forum, 2022, 41(4): 25-33.
[8] 王柏力, 曹剑利, 冯乔, 等. 低油价下已开发储量评估单元划分的思考[J]. 大庆石油地质, 2018, 37(2): 83-87.
Wang Baili, Cao Jianli, Feng Qiao, et al. Thought on the unit division of the developed reserve evaluation under the low oil price[J].Petroleum Geology & Oilfield Development in Daqing, 2018, 37 (2):83-87.
[9] 王永祥, 段晓文, 徐小林, 等. SEC准则油气证实储量判别标准与评估方法[J]. 石油学报, 2016, 37(9): 1137-1144.
Wang Yongxiang, Duan Xiaowen, Xu Xiaolin, et al. Determination criterion and the estimation methods for the proved reserves under the US.SEC regulation[J]. Acta Petrolei Sinica, 2016, 37(9): 1137-1144.
[10] 王庆帅. 可靠技术在南海气田SEC储量评估中的应用[J]. 石油实验地质, 2019, 41(6): 923-930.
Wang Qingshuai. Application of reliable technology in SEC reserve evaluation of South China Sea Gas Field[J]. Petroleum Geology and Experiment, 2019, 41(6): 923-930.
[11] 卢军, 张初阳, 黎锡瑜, 等. 基于剩余经济可采储量的增值增效管理[J]. 中国石油企业, 2021(11): 46-52.
Lu Jun, Zhang Chuyang, Li Xiyu, et al. Value-added and efficiency management based on remaining economic recoverable reserves[J].China Petroleum Enterprise, 2021(11): 46-52.
[12] 陈晓明, 刘英宪, 陈存良, 等. 基于Arps 递减的上市储量评估新方法及应用[J]. 断块油气田, 2019, 26(3): 333-336.
Chen Xiaoming, Liu Yingxian, Chen Cunliang, et al. New method and application for listed reserves evaluation based on Arps decline principle[J]. Fault-Block Oil and Gas Field, 2019, 26(3): 333-336.
[13] 赵振智, 李策. 油田企业折旧折耗及摊销成本影响因素分析[J]. 会计之友, 2015(23): 20-22.
Zhao Zhenzhi, Li Ce. Analysis of factors affecting depreciation and amortization cost of oilfield enterprises[J]. Friends of Accounting, 2015(23): 20-22.
[14] 于军, 张俊杰, 周明旺. 低油价下辽河油田SEC 证实储量评估及对策[J]. 世界石油工业, 2022, 29(1): 37-44.
Yu Jun, Zhang Junjie, Zhou Mingwang. Evaluation and countermeasures of SEC reserves in Liaohe Oilfield under low oil price[J]. World Petroleum Industry, 2022, 29(1): 37-44.
[15] 田军, 董月霞, 付玲, 等. 我国油气储量管理改革及油公司储量管理建议[J]. 石油科技论坛, 2023, 42(5): 1-6.
Tian Jun, Dong Yuexia, Fu Ling, et al. Reform of China’s oil and gas reserves management and suggestions on reserves management of oil companies[J]. Petroleum Science and Technology Forum, 2023, 42(5):1-6.
[16] 战沙, 韩旭, 高怡, 等. 长庆油田加强油气储量资产化管理途径浅析[J]. 石油科技论坛, 2023, 42(1): 46-52.
Zhan Sha, Han Xu, Gao Yi, et al. Analysis of Changqing’s way to strengthen asset management of oil and gas reserves[J]. Petroleum Science and Technology Forum, 2023, 42(1): 46-52.
[17] 胡婧, 唐明, 罗建梅, 等. SEC储量评估视角下气矿企业经营效益关键影响因素分析[J]. 中国石油和化工标准与质量, 2023, 43(12):35-38.
Hu Jing, Tang Ming, Luo Jianmei, et al. Analysis of key factors affecting the operating efficiency of gas mining enterprises from the perspective of sec reserves evaluation[J]. China Petroleum and Chemical Standard and Quality, 2023, 43(12): 35-38.
[18] 宋新民, 曲德斌, 邹存友. 低油价常态下中国油田开发低成本战略[J]. 石油勘探与开发, 2021, 48(4): 869-878.
Song Xinmin, Qu Debin, Zou Cunyou. Low cost development strategy for oilfields in China under low oil prices[J]. Petroleum Exploration and Development, 2021, 48(4): 869-878. |