油气田开发建设项目财务评价模式

现行的财务评价是从企业角度来评价项目效益的，而各油气田分公司不是一个独立的企业，所以直接应用现行财务评价方法来计算油气田分公司开发建设项目的效益是不准确的，应进行相应调整。借助于国民经济评价中间接效益的分析方法，提出了油气田内部间接效益的概念和内部净增间接效益的分析方法，给出了不同于现行财务评价的效益价格分析方式和系统分析方式。由于这两种评价模式是从油气田分公司角度来考察项目效益的，所以评价结果能更真实反映开发建设项目的经济效益情况。该两种财务评价模式可用于各油气田分公司进行项目财务评价，其原理与方法也可用于油气田企业进行经济效益分析。

Financial appraisal methods on oil and gas field development projects

It is an important means for decision makers in oil and gas companies to strengthen the economic assessment on oil and gas field development projects. The existing financial appraisal method is based on an enterprise instead of an individual field company, so the economic benefit of a development project in an oil and gas field company can hardly be calculated at high accuracy by this method. By virtue of the analysis method of the indirect economic benefit of national economic evaluation, this paper puts forward a concept of internal indirect benefit and an analysis on the internal net increase of indirect economic benefit in a field company, and then introduces two financial appraisal methods on oil and gas field development projects: the Cost Efficiency Analysis and the System Analysis Method. Different from the present financial appraisal methods, these two methods can help a field company to achieve a good result really reflecting the economic benefit of a development project. These two appraisal methods can be applied not only to an individual oil and gas field company to undertake financial appraisal on the projects but to an oil and gas enterprise to have an economic benefit analysis.