关于油气储量资产化的几个理论问题探讨

油气储量资产化对于石油公司上市是一个重要问题。本文从探讨矿权在产权束中的地位出发，提出：矿权应当被看成是国家行使其社会经济管理职能的一种方式，即一种许可证，政府正是通过矿权的赋予选择来达到其管理储量勘探、开发的目的。由此，从理论上解决了储量是何种资产，储量交易标的到底是矿权还是储量本身，以及储量交易是不是等于将储量卖给了企业这一系列目前在理论界和实业界争议颇大的问题，为储量的资产化管理和储量交易市场的建立打下理论基础。

Discussion on Several Theoretical Problems of Changing Petroleum Reserves into Asset

Changing petroleum reserves into asset is very important to asset restructuring of petroleum enterprises.Beginning at discussing on the status of mineral right in property right bunch, this paper presents that mineralright should be considered as a way for the government to exercise social and economic administrative functions.i. e. a kind of license. It is through vesting selectively themineral right that the government administers petroleum exploration and development. This paper gives answers to the following questions: what kind of asset reserves is, thetarget of reserves exchange is mineral right or reservesitself; and whether reserves exchange is equal to selling thereserves to enterprises. It provides the theoretical basis forreserves asset management and establishment of reservesexchange market.