应用成本—效用法评估油气矿业权价值的探索与实践

doi:10.3969/j.issn.1002-302X.2024.02.006

石油科技论坛 ›› 2024, Vol. 43 ›› Issue (2): 39-45.DOI: 10.3969/j.issn.1002-302X.2024.02.006

应用成本—效用法评估油气矿业权价值的探索与实践

董月霞¹,李丰¹,葛质斌¹,吴素娟²

1. 中国石油天然气集团有限公司咨询中心； 2. 天津大港油田工程咨询有限公司北京分公司

出版日期:2024-04-30 发布日期:2024-05-17
作者简介:董月霞，1968年生，2002年毕业于中国地质大学，博士，教授级高级工程师，主要从事油气田勘探地质综合研究与储量评估等研究工作。
基金资助:
中国石油天然气集团有限公司咨询中心项目“油气储量价值评估方法研究”。

Practice from Application of Cost-utility Approach, A Cost-based Method for Evaluation of Oil and Gas Mineral Rights

Dong Yuexia¹, Li Feng¹, Ge Zhibin¹, Wu Sujuan²

1. CNPC Advisory Center, Beijing 100724, China; 2. Beijing Branch, Tianjin Dagang Oilfield Engineering Consultancy Co. Ltd., Beijing 100724, China

Online:2024-04-30 Published:2024-05-17

摘要/Abstract

摘要： 成本途径是国际上通行的矿业权价值评估途径之一，评估对象多为勘探程度较低的探矿权。文章分析了我国现阶段应用市场途径和收益途径评估油气矿业权价值存在的局限性，明确了进一步完善油气矿业权价值评估成本途径的必要性。以我国《矿业权评估准则》为基础，结合现阶段油气矿业权转让（交易）市场的特点，提出油气矿业权成本—效用法评估模型。该方法考虑了矿业权区块内有效勘查工作量的重置成本，以及矿业权取得和持有成本、矿业权交易收益。实例试算表明，成本—效用法不仅适用于投入工作量小、工作程度低、尚未估算油气探明储量的探矿权区块的价值评估，同样也适用于特殊情况下已估算探明储量的采矿权价值评估。

关键词: 油气矿业权；价值评估；成本途径；成本—效用法

Abstract: The cost approach is one of the internationally accepted approaches to appraise the value of mineral rights. The appraised targets are basically the mineral rights with low exploration degrees. The article analyzes the limitations on evaluation of the oil and gas mineral rights by means of application market approach and revenue approach at the present stage in China. It also clarifies the necessity for further perfection of the cost approach to evaluate the oil and gas mineral rights. It establishes an evaluation model of the cost-utility approach for oil and gas mining rights according to“ Guidelines for Mining Rights Evaluation” and the characteristics of the stage oil and gas mining rights transfer (transaction) market, which not only takes into the replacement cost of effective exploration workload on the blocks under the mineral rights but also the cost for acquisition and holding cost as well as the income from transaction of the mineral rights. Trial calculation indicated that the cost-utility approach is not only applicable to the blocks which have small initial investment workload, low exploration degree, and have not yet estimated proved oil and gas reserves, but also to those with proved reserves but cannot be evaluated through the income method.

Key words: the oil and gas mineral rights; assessment of value; cost approach; cost-utility approach

中图分类号:

董月霞,李丰,葛质斌,吴素娟. 应用成本—效用法评估油气矿业权价值的探索与实践[J]. 石油科技论坛, 2024, 43(2): 39-45.

Dong Yuexia, Li Feng, Ge Zhibin, Wu Sujuan. Practice from Application of Cost-utility Approach, A Cost-based Method for Evaluation of Oil and Gas Mineral Rights[J]. Petroleum Science and Technology Forum, 2024, 43(2): 39-45.

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应用成本—效用法评估油气矿业权价值的探索与实践

Practice from Application of Cost-utility Approach, A Cost-based Method for Evaluation of Oil and Gas Mineral Rights

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