“成果法”对油气开发项目财务评价的适应性研究

Study on Adaptability of Successful Efforts Method to Economic Evaluation in Oil and Gas Development

现行将"成果法"会计准则照搬应用于油气开发建设项目财务评价的做法,违背了财务评价必须遵循的"有无对比"原则。利用财务净现值指标,通过对比两种处理方式下的指标差异,定量分析了"成果法"处理方式对评价结果产生的影响。分析结果表明,"成果法"处理方式存在正负两方面的影响,且负向影响大于正向影响,最终导致项目价值被低估。基于煤层气开发项目的实例检验结果可知,项目价值低估会使煤层气、页岩气等原本已处于经济临界状态的非常规油气资源错失最佳的投资时机。纠正这一错误做法可提高经济评价的准确程度。

While the accounting rule of the successful efforts method is applied to evaluate oil and gas production projects,positive and negative effects on the values of the projects are produced,and the latter is greater.Hence,the values of projects are under-valued.The evaluation results of a coalbed methane development project reveal that the unconventional projects such as coalbed methane and shale gas development,which are already in an economic critical state,will be delayed because of the dealing method based on the successful-efforts.The problem shall be corrected.