已开发油田成本效益评价的业财融合方法研究

doi:10.3969/j.issn.1672-7703.2025.06.003

摘要/Abstract

摘要： 油气生产的业务和财务融合是促进精细化管理、提高精益化管理水平的重要手段。为此，以已开发油田成本效益分级分类评价为例，从效益产量评价单元的重构入手，通过效益产量评价方法的融合，开展效益产量评价以及效益产量和成本的分级分类评价，形成了已开发油田成本效益业财融合评价方法体系。理论研究和应用实践表明，构建既能体现操作成本和折旧折耗等必要的财务参数，又能包含储量、产量以及独立的油藏类型和开发方式等油田开发信息的评价单元是业财融合的基础；评价方法的精细化和合理化是业财融合评价的关键；基于合理摊分规则的评价单元技术经济指标的准确获取是业财融合评价的重要保障。推进业财融合需要业务部门和财务部门的一体化协同；以此为基础，需要充分利用企业信息化成果，逐渐固化评价单元，规范数据录取和评价方法细则，不断迭代业财融合成果，才能为生产经营决策提供科学依据。

关键词: 已开发油田，分级分类，效益产量，成本评价，业财融合

Abstract: The integration of business and finance in oil and gas production is an important means to promote refined management and improve the level of lean management. To this end, taking the classified evaluation of cost - effectiveness of developed oilfields as an example, starting from the reconstruction of the evaluation unit of profitable production, through the integration of profitable production evaluation methods, the evaluation of profitable production and the classified evaluation of profitable production and cost are carried out, thus forming an evaluation method system for the integration of business and finance in the cost - effectiveness of developed oilfields. Theoretical research and application practice show that constructing an evaluation unit that can reflect necessary financial parameters such as operating costs, depreciation and depletion, and also contain oilfield development information such as reserves, production, independent reservoir types and development methods is the basis for the integration of business and finance. The refinement and rationalization of evaluation methods are the key to the evaluation of the integration of business and finance. The accurate acquisition of the technical - economic indicators of the evaluation unit based on reasonable allocation rules is an important guarantee for the evaluation of the integration of business and finance. Promoting the integration of business and finance requires the integrated collaboration of business departments and financial departments. On this basis, it is necessary to make full use of the achievements of enterprise informatization, gradually solidify the evaluation unit, standardize data collection and the detailed rules of evaluation methods, and continuously iterate on the achievements of the integration of business and finance, so as to provide a scientific basis for production and operation decision - making.

Key words: Developed Oilfields，Classification by Levels and Categories，Profitable Production，Cost Evaluation， Integration of Business and Finance

中图分类号:

TE122.2

王法久,赵丽萍,吴胜军,诸鸣. 已开发油田成本效益评价的业财融合方法研究[J]. 中国石油勘探, 2025, 30(6): 29-41.

Wang Fajiu,Zhao Liping,Wu Shengjun,Zhu Ming. Research on the Integration Method of Business and Finance for Cost - Benefit Evaluation of Developed Oilfields[J]. China Petroleum Exploration, 2025, 30(6): 29-41.

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