国际石油合同比较方法分析
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摘要
根据国际石油合同财税构架,油气田总收入分为两部分,为外国合同者和资源国所得,因此资源国所得份额能反映石油合同财税的优惠程度。目前资源国所得计算方法采用快速直观法较多,但并不适用于所有石油合同模式对比,仅适用于产品分成合同之间比较优选。因此,本文基于知名能源公司IHS对投资环境的综合分析提出综合指数模型法,在净现金流模型下进行指标测算,综合考虑资源国和外国合同者所得,对石油合同财税进行比较优选。该方法适用于不同国家、不同石油合同之间的比较优选,比快速直观法更客观和真实地反映石油合同财税的优劣。
According to fiscal framework of the international petroleum contract,the total revenue of oil and gas fields is divided into two parts,which are the income of foreign contractors and resource countries.Therefore,the revenue share of resource countries can reflect the preferential degree of fiscal terms of petroleum contract.At present,the quick and direct method is widely used to calculate the share of resource countries,but it is not applicable to the comparison of all petroleum contracts,only is applicable to the comparison of product sharing contracts.Therefore,based on the comprehensive analysis of the investment environment by IHS,a well-known energy company,this paper puts forward the comprehensive index model method to calculate the indexes under the net cash flow model,comprehensively consider the share of resource countries and foreign investors,and make a comparison of fiscal terms of petroleum contract.This method can be applicable to the comparison and optimization between different countries and different petroleum contracts,and can reflect the advantages and disadvantages of petroleum contracts more objectively and truly than the quick and direct method.
According to fiscal framework of the international petroleum contract,the total revenue of oil and gas fields is divided into two parts,which are the income of foreign contractors and resource countries.Therefore,the revenue share of resource countries can reflect the preferential degree of fiscal terms of petroleum contract.At present,the quick and direct method is widely used to calculate the share of resource countries,but it is not applicable to the comparison of all petroleum contracts,only is applicable to the comparison of product sharing contracts.Therefore,based on the comprehensive analysis of the investment environment by IHS,a well-known energy company,this paper puts forward the comprehensive index model method to calculate the indexes under the net cash flow model,comprehensively consider the share of resource countries and foreign investors,and make a comparison of fiscal terms of petroleum contract.This method can be applicable to the comparison and optimization between different countries and different petroleum contracts,and can reflect the advantages and disadvantages of petroleum contracts more objectively and truly than the quick and direct method.
引文
[1]罗东坤，闫娜．国际石油合同财税条款评价方法[J]．石油勘探与开发，2010,37(6):756-762.LUO Dongkun,YAN Na.Evaluation method of international petroleum contract financial clause[J].Petroleum Exploration&Development,2010,37(6):756-762.
[2] KELKAR Mohan.Petroleum economic evaluation and risk assessment[D].Tulsa:The University of Tulsa,2003.
[3]郭睿．国际石油勘探开发项目技术评价方法研究[D]．北京：中国地质大学（北京），2007.
[4] KRONMAN G E,FELIO D B,et al．国际油气风险投资商务要素分析[M]．王玉普等译．北京：石油工业出版社，2005.
[5]葛艾继，郭鹏，许红．国际油气合作理论与实务[M]．北京：石油工业出版社，2004.
[6]王思聪，苏琪．国际石油勘探开发项目合同统一模型研究[J]．石油化工技术与经济，2013,29(3):15-19.WANG Sicong,SU Qi.Research on the unified model of international petroleum exploration and development contract[J].Petrochemical Technology and Economy,2013,29(3):15-19.
[7]王年平．国际石油合同模式比较研究[D]．北京：对外经济贸易大学，2007.
[8]尹秀玲．国际油气勘探开发项目经济评价方法研究[D]．北京：中国地质大学（北京），2012.
[9] IHS．关于综合模型指数法方法详细介绍及指标测算[EB/OL].https：∥ihsmarkit.com/index.html.
[10]傅家骥，仝允恒．工业技术经济学[M]．北京：清华大学出版社，1998.
[2] KELKAR Mohan.Petroleum economic evaluation and risk assessment[D].Tulsa:The University of Tulsa,2003.
[3]郭睿．国际石油勘探开发项目技术评价方法研究[D]．北京：中国地质大学（北京），2007.
[4] KRONMAN G E,FELIO D B,et al．国际油气风险投资商务要素分析[M]．王玉普等译．北京：石油工业出版社，2005.
[5]葛艾继，郭鹏，许红．国际油气合作理论与实务[M]．北京：石油工业出版社，2004.
[6]王思聪，苏琪．国际石油勘探开发项目合同统一模型研究[J]．石油化工技术与经济，2013,29(3):15-19.WANG Sicong,SU Qi.Research on the unified model of international petroleum exploration and development contract[J].Petrochemical Technology and Economy,2013,29(3):15-19.
[7]王年平．国际石油合同模式比较研究[D]．北京：对外经济贸易大学，2007.
[8]尹秀玲．国际油气勘探开发项目经济评价方法研究[D]．北京：中国地质大学（北京），2012.
[9] IHS．关于综合模型指数法方法详细介绍及指标测算[EB/OL].https：∥ihsmarkit.com/index.html.
[10]傅家骥，仝允恒．工业技术经济学[M]．北京：清华大学出版社，1998.