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.

摘要： 近年来我国油气体制深化改革政策相继出台，矿权区块流转与合作逐步推开。在矿业权改革 的大背景下，科学评估矿权区块的储量价值是政府和企业迫切需要解决的难题。油气储量价值除了与自身 资源禀赋相关，还与时间和经济环境的变化密不可分，油气储量资产具备实物性、流动性和不确定性。全 成本评估法从油气储量资产可为经营者或拥有者带来收益的角度，深入解析了油气储量的历史成本、折现 成本和增值收益，将已发生的资金成本与资产的保值增值有机融合，全面展示了油气储量的实际价值。通 过对A 区块石油储量的价值评估，验证了全成本评估法的简洁性与实用性，对矿业权区块的有偿转让具 有重要的指导意义。

关键词: 油气, 储量价值, 评估方法, 全成本评估