本文对非洲主要资源国的油气合作财税政策进行了分类,对各国合作政策下的合同者收益进行了比较,发现安哥拉、苏丹、喀麦隆等采用印度尼西亚型合同的国家比阿尔及利亚、利比亚等采用秘鲁型合同的国家的合作政策更为宽松,并对该地区的油气合作政策变化趋势进行了分析,认为西非国家的油气政策整体较为稳定,资源量较大的国家有逐渐收紧的趋势,而北非国家受到政局动乱的影响,其政策稳定性较为脆弱,且可能表现出选择性不合作倾向。最后对我国在该地区的油气投资活动提出相关建议。 This article classifies the fiscal and taxation policies of oil and gas cooperation among the major resource countries in Africa and compares the contractors’ benefits under the cooperation policies of various countries. It finds that the countries that adopt Indonesian-type contracts such as Angola, Sudan and Cameroon adopt Peruvian-style contracts than Algeria and Libya Countries are more relaxed in their cooperation policies and analyzed the changing trend of oil and gas cooperation policies in the region. They think that the overall oil and gas policies of West African countries are relatively stable and the countries with large resources have a tendency to tighten gradually. However, the North African countries are affected Political instability, its policy stability is more fragile, and may show a selective tendency of non-cooperation. Finally, we put forward some suggestions on our oil and gas investment activities in this area.