摘要
海外石油勘探开发项目主要涉及四种合同模式,分别是矿税制合同、产品分成合同、服务合同和回购合同。项目的合同模式不同,后评价的经济效益评价方法差异很大。为确保后评价中效益评价结果的准确性和可比性,首先,应根据不同的合同模式对于承包商如何获得利润的规定,选择适当的评价方法并编制收入分配或产品分成流程示意图;其次,要从不同的角度分别进行评价,主要包括项目的角度、资源国的角度、承包商的角度和中国企业(中方)的角度,逐步深化对评价结果的认识。最后,作者针对海外勘探开发业务的管理体制与项目后评价的关系进行了探讨。
Overseas oil exploration and development projects mainly involve 4 contract modes: a mining tax regime contract, a product sharing contract, a service contract and a repurchase contract. As the project contract mode differs, the methods for the post evaluation of economic benefits vary significantly. To ensure the accuracy and comparability of the results from the post evaluation of benefits, first, proper evaluation methods should be selected according to the provisions of the contract mode about how to obtain profit by a contractor, income distribution or product sharing flowcharts should be prepared; second, evaluation shall be conducted from different perspectives, which mainly include the perspectives of the project, the resource, the contractor and the Chinese side, and the cognition of the evaluation results should be deepened gradually; third, the evaluation of uncertainty and risk analysis shall be highlighted. Finally, the relationship between the management system of overseas exploration & development businesses and the post evaluation of projects are examined.
出处
《国际石油经济》
2012年第7期68-72,112,共5页
International Petroleum Economics
