油气储量是石油企业生存和发展的基础。目前我国还没有一个在实践中形成共识的油气储量资产化方法 ,也未解决油气储量资产的实际会计处理问题 ,尤其是油气储量市场运作问题。为适应我国石油企业改组改制 ,建立现代企业制度的需要 ,目前首先要对各石油企业经营的油气储量进行资 Oil and gas reserves are the basis for the survival and development of oil companies. At present, China does not yet have a consensus on the method of asset-oil accumulation in practice, nor does it solve the actual accounting treatment of oil and gas reserve assets, especially the market operation of oil and gas reserves. In order to meet the need of the reform and restructuring of petroleum enterprises in our country and the establishment of a modern enterprise system, at present we must first of all carry out the capital investment on the oil and gas reserves operated by the oil companies