油气储量是具有资本属性的特殊资产。既然是资产,必然关乎评估。油气储量评估不仅包括油气储量数量的估算,而且包括储量价值量的评估。但是由于国内外油气管理体制和市场机制的不同,储量评估的流程和标准也有所区别。目前,国际上储量分类是P1(相当于中国探明储量)、P2(相当于控制储量)、P3(相当于预测储量)。P1、P2上市机构必须经过第三者评估审查后,才能被国际交易市场认可。评估标准大体可以分为三个方面:一是国际石油 Oil and gas reserves are special assets with capital attributes. Since it is an asset, it must be related to the assessment. The assessment of oil and gas reserves includes not only the estimation of the quantity of oil and gas reserves, but also the assessment of the value of reserves. However, due to the different domestic and overseas oil and gas management systems and market mechanisms, the procedures and standards for reserves assessment also differ. At present, the international reserve classification is P1 (equivalent to China’s proven reserves), P2 (equivalent to the controlled reserves), P3 (equivalent to the predicted reserves). P1, P2 listed companies must undergo a third-party assessment review before they can be recognized by the international exchange market. Evaluation criteria can be roughly divided into three areas: First, the international oil