国内外石油公司上游资产减值对标研究及启示  

Benchmarking Research and Enlightenment on Upstream Asset Impairment of Domestic and Foreign Oil Companies

作　　者：曹艳[1] Cao Yan(SINOPEC Petroleum Exploration and Production Research Institute,Beijing 100083,China)

机构地区：[1]中国石油化工股份有限公司石油勘探开发研究院,北京100083

出　　处：《当代石油石化》2022年第6期7-10,共4页Petroleum & Petrochemical Today

摘　　要：2014年以来油价暴跌导致石油公司的经营业绩大幅下降、股价明显缩水,国际石油公司普遍对油气资产计提减值准备,剔除油气资产中那些不能带来未来经济利益的部分。为此针对国内外14家石油公司开展上游资产减值情况对标研究,并进一步通过“三大三超”国际石油公司的资产减值原则和时机研究,最终得到资产减值、投资决策和资产分类管理等方面的启示,期望为我国石油公司上游资产决策提供参考。Since 2014,the sharp drop in oil prices has led to a sharp decline in the operating performance of oil companies and a significant decline in their share prices.International oil companies generally make provision for impairment of oil and gas assets,rejecting those parts of oil and gas assets that cannot bring future economic benefits.Therefore,a benchmarking research of the upstream asset impairment of 14 oil companies at home and abroad was carried out,and the principle and timing of asset impairment of the"three-big and three-super"international oil companies were further studied to finally obtain the enlightenment of asset impairment,investment decisions and assets classification management,which is expected to provide reference for the upstream asset decision-making of China's oil companies.

关 键 词：上游资产减值 对标研究 资产减值原则 资产减值时机 

分 类 号：F416.22[经济管理—产业经济] F406.7