油田企业每年用于勘探、开发的资金多达数十亿、上百亿元,钻一口井成本少则几百元,多则上亿元。油气井是油田企业的重要资产,对这部分资产合理计提折旧,是合理反映企业财务状况的重要前提。我国目前对油气井资产按规定年限进行直线摊销,这种折旧方式是一种简单的机械处理,未考 Oilfield companies each year for exploration and development of funds up to billions, tens of billions of dollars, drilling a well as few as a few hundred dollars, as many as billions of dollars. Oil and gas wells are an important asset for oilfield enterprises. Reasonable depreciation of these assets is an important prerequisite for a reasonable reflection of the financial status of an enterprise. At present, China’s oil and gas well assets by straight line amortization of fixed life, this depreciation method is a simple mechanical processing, not test