页岩油财务核算体系构建与应用研究  

Construction and Application of Financial Accounting System for Shale Oil

作　　者：赵贤兵[1] 刘德超 毛丽玮 张祥 王振玲 ZHAO Xianbing;LIU Dechao;MAO Liwei;ZHANG Xiang;WANG Zhenling(SINOPEC Shengli Oilfield Company,Dongying,Shandong 257000,China;SINOPEC Shengli Petroleum Administrative Bureau Co.,Ltd.,Dongying,Shandong 257000,China)

机构地区：[1]中国石油化工股份有限公司胜利油田分公司,山东东营257000 [2]中国石化集团胜利石油管理局有限公司,山东东营257000

出　　处：《能源化工财经与管理》2024年第4期15-20,24,共7页

摘　　要：能源安全是关系国家经济社会发展的全局性、战略性问题。页岩油是常规油气资源的接替资源和重要补充,与常规油气资源相比,在勘探开发方面存在初产高、递减快、弹性开发后缺乏接续增产措施等特点。中国石油公司借鉴美国、加拿大等国家经验,在国家统筹下相继建立页岩油项目示范区,初步摸清了页岩油开发特点和投入产出规律,为推动页岩油规模勘探开发奠定了基础。但由于开发方式不同,传统财务核算模式已不能科学、即时衡量页岩油投入产出效果。在当前各示范区建设已由勘探突破转入高效开发的重要窗口期,迫切需要建立一套合理、有效,符合页岩油阶段开发特色的财务核算体系,以降低页岩油投资风险、量化投入产出、指导经济效益评价等工作,为页岩油项目决策优化提供切实保障。Energy security is a global and strategic issue related to national economic and social development.Shale oil is a replacement resource and an important supplement to conventional oil and gas resources.However,in terms of exploration and development,compared with traditional oil and gas resources,it is characterized by high initial production,rapid decline,and lack of successive production-increasing measures after flexible development.Drawing on the experience of the United States,Canada,and other countries,China’s oil companies have successively established demonstration areas for shale oil projects under national planning,initially figuring out the development characteristics and input-output patterns of shale oil,laying a foundation for promoting the large-scale exploration and development of shale oil.Due to different development methods,traditional financial accounting models can no longer measure the inputoutput effects of shale oil scientifically and instantaneously.At the vital window period when the construction of each demonstration area has been shifted from exploration breakthroughs to high-efficiency development,there is an urgent need to establish a reasonable and effective financial accounting system that conforms to the characteristics of shale oil development at different stages,to reduce the investment risks,quantify input and output,guide the evaluation of economic benefits,and provide practical guarantees for the optimization of decision-making in shale oil projects.

关 键 词：页岩油 油田 财务核算体系 能源资源 勘探开发 

分 类 号：F406.7[经济管理—产业经济] F426.22