关键词: 油气, 储量价值, 评估方法, 全成本评估

Abstract: China has released a series of policies to consolidate reform of the country’s oil and gas system in recent years, with transfer and cooperation of the royalty blocks taking place step by step. Against the background of royalty reform, scientific evaluation of the value from reserves of the royalty blocks is an urgent issue to be solved by the government. The value of oil and gas reserve is not only related to its natural endowment but also closely to the changes in time and the economic environment. The assets of oil and gas reserve have the physical, flowing and uncertain properties. The full cost evaluation method deeply analyzes the historical cost, discounted cost and value-added income of oil and gas reserves from the angle that the oil and gas reserve assets can bring benefits to the operator or owner. The organic integration of the capital cost and the maintenance and appreciation of assets shows the actual value of oil and gas reserves. Evaluation of the oil reserves in Block A confirms simplicity and practicability of the full cost evaluation method. It is of great significance to compensatory transfer of royalty blocks.