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为了实现石油天然气资源由无偿使用向有偿使用的制度转换，使不同油（气）田经营者在同等条件下公平竞争，维护资源所有者和勘探开发经营者的经济权益，就必须科学地评价不同油（气）田资源价值以便合理地确定油（气）资源税费水平。科学地评价油（气）资源价值就是对油（气）资源进行价值分级，所谓油气资源价值分级，就是在地质勘查与地质评价的基础上，根据已发现油（气）田的不同资源条件对油（气）资源勘探开发及利用经济效益，即投入产出效率的影响，对油（气）田资源进行的优劣等级评价，其结果是衡量资源优劣的等级参数；该参数是确定油（气）田资源价值、税费水平的科学依据，同时也可做为油（气）田勘探开发经济评价的重要依据。本文以级差地租原理为依据，根据油（气）田勘探开发生产过程的特点，分析了油（气）资源价值成本级差和影响因素，设计出了油气探明储量价值分级模型（物理模型和数学模型），并对长庆石油勘探局和华北石油管理局的２６个油田做了实际测算和简要的测算结果分析。
In order to achieve the system conversion of oil and gas resources from gratuitous use to paid use, operators of different oil and gas fields should compete fairly under the same conditions and safeguard the economic rights and interests of resource owners and exploration and development operators, they must scientifically evaluate differences Oil (gas) field value of resources in order to reasonably determine the oil (gas) resources tax level. Scientifically evaluating the value of oil (gas) resources is to classify the value of oil (gas) resources. The so-called classification of oil and gas resources is based on geological prospecting and geological evaluation. According to the different resource conditions of the discovered oil and gas fields Oil and gas (gas) resources exploration and development and the use of economic benefits, that is, the impact of input-output efficiency, the advantages and disadvantages of oil and gas field resource level assessment, the result is a measure of resource advantages and disadvantages of the level parameters; This parameter is to determine the oil (Gas) field value of resources, the scientific basis for tax levels, but also can be used as an important basis for economic evaluation of oil and gas exploration and development. Based on the principle of differential rent, based on the characteristics of exploration and development of oil and gas fields, this paper analyzes the differences in value and cost of oil and gas resources and their influencing factors, and designs a classification model of oil and gas proved reserves (physical model and mathematics Model), and the Changqing Petroleum Exploration Bureau and North China Petroleum Administration 26 oil fields made a practical measurement and analysis of the results of a simple calculation.