国内油气储量评估及信息披露与SEC对比分析

11220094RESOURCES&INDUSTRIESVol111No12Apr12009:2008-11-12;:2009-03-04;::(1980),,,E2mail:liucy1980@1631comSEC1,2,3,1(11,100083;21,102249;31,100081):,,,,,:;;SEC:TE155:A:1673-2464(2009)02-0018-05OIL2GASRESERVEINFORMATIONDISCLOSURECOMPARISONBETWEENCHINAANDSECLIUChao2ying1,2,GUONa3,YANXiang2bin1(11InstituteofPetroleumExplorationandDevelopment,SinoPec,Beijing100083,China;21SchoolofResourcesandInformation,ChinaUniversityofPetroleum,Beijing102249,China;31SchoolofAccountant,CentralUniversityofFinanceandEconomics,Beijing100081,China)Abstract:ItisofsignificancetostudytothedifferencebetweenChinaandSECinoilreserveestimationandinformationdisclosurewhichdirectlyaffectsthereputationandstockpriceofSinoPec.BasedonthereferenceofSEC’smethodsofoil2gasreserveestimationandinformationdisclosure,thispaperanalyzesthedifferenceinestimatingtheoil2gasreservebetweenUSAandChina,andpresentssomeworkablemeansforChinatoestimateoilaccountreserveandtodiscloseinformation.Keywords:reserveestimation;informationdisclosure;SEC,,,WTO,3(),,(SEC),SEC,3RyderScottD&M,,1111,,,,,,,,,©1994-2009ChinaAcademicJournalElectronicPublishingHouse.Allrightsreserved.(GB/T194922004)[1],;(1)12004/(GB/T19492-2004)2SEC11112SEC,,SEC,,SEC,(ProvedReserves,,,)[2](ProbableReserves)(PossibleReserves)(2)11113,,,SEC,SEC,,,,SEC,,11114SECSEC2:,;,,[3]:1),91©1994-2009ChinaAcademicJournalElectronicPublishingHouse.Allrightsreserved.),,;,3);4),5),11115,,,;,,,,,,;,;,5,112,[4-5],SEC,,2006,SEC,RyderScott(RS)11211200619569198t,3358159t,2769124t,,2346145t,RS,RS,62%,39%,46%,RSSEC50%2006280106m3,133103m3,79168m3RS53%,58%,76%11212RS,,:1)()SEC,,(),,(),,,SEC,(),,,,2)SEC,;,,,;(),SEC,,,3)SEC,,,,RS,,;,,,4),02©1994-2009ChinaAcademicJournalElectronicPublishingHouse.Allrightsreserved.[6]21111,SECSEC,SEC,,,SFASNo169,:1)()()2),,,,3),21112,,1982,FASBSFASNo169,,10%,,,,,,,,(10%),,,,,,,,,,,,[7]212,,(3),1994,,2006,27,,,[8]213,,,,SEC,[9],SEC20071211[10],30,:1)SEC,2)3)4),3,,,,,311,12©1994-2009ChinaAcademicJournalElectronicPublishingHouse.Allrightsreserved.:,SEC,,31231211,,,,,,,6,,,,31212,,,,,,SEC,,,SEC,4716,,2015,180,,,,,,,,,:1),,2)[1].(GB/T194922004)[S].:,2004[2]USSecuritiesandExchangeCommission(SEC)Guidelines.Financialaccountingandreportingforoilandgasproducingactivitiespursuanttothefederalsecuritieslawsandtheenergypolicyandconservationact,1978[EB/OL].[2008-10-20].[3],,,.SEC[J].:,2006,28(2):48249[4].SEC[M].:,2004[5],,,.[M].:,1990[6].[M].:,2002[7]DharanBG.Improvingtherelevanceandreliabilityofoilandgasreservesdisclosures(presentedtotheUSHouseCommitteeonFinancialServices)[EB/OL].(2004-07-21)[2008-10-20].[8].[S].:,2006[9]ArnumPV.Financialinsights:shouldtheSECreformoilsandgasreserves?[N].ChemicalMarketReporter.2005-03-07(9)[10]USSecuritiesandExchangeCommission(SEC)Guidelines.Conceptreleaseonpossiblerevisionstothedisclosurerequirementsrelatingtooilandgasreserves[EB/OL].(2007-12-12)[2008-10-20].©1994-2009ChinaAcademicJournalElectronicPublishingHouse.Allrightsreserved.