准确把握油气开采成本内涵 多措并举力促降本增效——基于油气开采成本调查数据的分析  

Accurately grasp the connotation of oil and gas exploitation costs, take multiple measures and promote cost reduction and efficiency increase——Based on Oil and Gas Extraction Cost Survey(2013-2018)

作　　者：王庆[1] Wang Qing

机构地区：[1]国家发展和改革委员会价格成本调查中心

出　　处：《价格理论与实践》2022年第6期82-85,193,共5页Price:Theory & Practice

摘　　要：2020年6月以来,国际油气价格自低位持续震荡上行。受乌克兰危机影响,油气价格更是一度创下2008年以来的新高。价格剧烈波动对保障油气安全供应造成一定影响,也给企业在成本控制和管理方面带来较大压力。本文选取国内具有代表性的油气田,从油气开采作业流程和成本会计要素两个维度入手,深入分析完全成本、生产成本和操作成本的结构、变动趋势以及影响油气开采成本的主要因素。研究发现,国际油价对油气资产折耗、石油特别收益金等会计要素影响较为显著,税费成本进一步下降的空间有限,技术瓶颈对降本空间形成制约。建议通过加强油价风险预警、完善储量评估体系、拓展减税降费成效、强化企业用地保障、建设开放共享的科技创新体系等举措,进一步加强成本管理、挖掘油气开采降本空间,推进油气资源增储上产,助力提升油气资源供应保障能力。Since June 2020, international oil and gas prices have continued to oscillate upwards since the low level. Affected by the Crisis in Ukraine, oil and gas prices once hit a fourteen-year high. In 2021, the international oil and gas market was extremely active, crude oil prices fluctuated sharply upwards, and natural gas prices fell sharply and fell sharply after hitting an 11-year high. Sharp price fluctuations have a certain impact on ensuring the safe supply of oil and gas, and also bring greater pressure to enterprises in cost control and management. This paper selects representative oil and gas fields in China, starts from the two dimensions of oil and gas exploitation operation process and cost accounting elements, deeply analyzes the structure and change trend of complete cost, production cost and operating cost, and studies the main cost pressures faced by the main factors affecting oil and gas extraction costs. The study found that the impact of international oil prices on accounting factors such as oil and gas asset consumption and special oil income is more significant, the space for further decline in tax costs is limited, and technical bottlenecks restrict the cost reduction space. It is recommended to further strengthen cost management, excavate the space for oil and gas exploitation and cost reduction, promote the increase of oil and gas resources, and help improve the supply guarantee of oil and gas resources by strengthening the early warning of oil price risks, improving the reserve assessment system, expanding the effectiveness of tax reduction and fee reduction, strengthening the guarantee of enterprise land use, deepening the reform of state-owned enterprises, and building an open and shared scientific and technological innovation system.

关 键 词：能源安全 油气价格 油气开采成本 油价风险预警 

分 类 号：F426.22[经济管理—产业经济]