摘要
为了加强油气生产领域审计监督,规范和助推非常规天然气资源的规模效益开发,油气田企业内部审计开展了非常规气勘探开发领域投资管控风险审计。为了高质量开展非常规气钻完井审计工作,通过不断探索和实践,创新提出了一套可供借鉴的非常规气钻完井审计方法。研究结果表明:①非常规气钻完井除常规气井常见的钻前工程现场工程量、钻井井下复杂处理界定、阻停赔偿等管控不足问题外,还存在:钻井提速技术、钻井液技术管理、长水平段改造管控、清洁化生产及物料管控等因其自身技术特点所带来的独有问题,导致投资成本较高、投资资本回报率还不够高、创效盈利能力还不够强等风险和挑战,开展非常规气钻完井投资管控风险审计非常具有必要性;②运用横向比对、调研比对、对标比对、构成比率分析、预警分析和假设测算、资料佐证等分析方法,查证钻前平台规模效益、钻井“四新”技术投入、加砂压裂成本、现场甲供料、清洁生产过程、变更结算及索赔认定等投资效益管控重点,能够有效实施审计监督,完全实现审计目的;③2022年,首次开展的非常规气钻完井投资管控风险专项审计,对2020-2021年完成结算的非常规气钻完井项目进行全要素分析,查找影响成本控制和降本创效的关键因素,提出切实可行的管理建议,促进了非常规气井投资管理水平全面提升。
As a part of internal audit in petroleum companies,the audit of investment risk control is conducted in unconventional gas exploration and development to not only strengthen the audit supervision on oil and gas production domains but standardize and boost the large-scale beneficial development of unconventional gas resources.So,a referential audit methodology has been innovatively presented for drilling and completion in unconventional gas wells,which is conducive to this audit with effect.Results show that(i)in addition to some similar problems(e.g.insufficient and unthorough efforts in well locating before drilling,unsuccessful bidding in intensive and competitive manners,and unrealistic field workload)commonly in conventional gas wells,the drilling and completion in unconventional ones also face with unique issues very often,such as unclear definition of responsibilities and irrational compensation for shutdown in case of downhole complexities,as well as irresponsible storage and insufficient management of suppliers'materials.All these problems and issues may lead to numerous risks and challenges,including high investment cost,lower-than-expected return on invested capital,and unsatisfactory profitability.Therefore,it is essential to make the audit of investment risk control in unconventional drilling and completion;(ii)by way of lateral correlation,survey,benchmarking,component proportion analysis,early warning analysis&hypothesis testing,and verification with available data,some key investment benefit control points,for example pre-drilling platform-based benefits,investment in new drilling technologies,sand fracturing cost,on-site suppliers'materials,clean production process,settlement change,and claim verification,are examined to achieve effective audit supervision to further achieve objectives;and(iii)for the first time in 2022,a special audit was conducted for investment risk control in unconventional drilling and completion.During this audit,a total-factor analysis was made for the unconventional gas wells settled in 2020-2021 in order to figure out key factors affecting cost control and benefit creation by cost reduction.In addition,feasible suggestions on management were proposed to improve the investment management of unconventional gas wells.
作者
白建
肖雲
伍晓玮
唐卫东
文静
BAI Jian;XIAO Yun;WU Xiaowei;TANG Weidong;WEN Jing(PetroChina Southwest Oil&Gasfield Company,Chengdu,Sichuan 610051,China)
出处
《天然气技术与经济》
2023年第5期74-80,共7页
Natural Gas Technology and Economy
关键词
非常规气井
钻完井管理
投资风险管控
专项审计
Unconventional gas well
Drilling and completion management
Investment risk control
Special audit