加快推进页岩气等非常规油气资源规模化开发,在保障国家能源安全、实现“双碳”目标以及能源行业绿色低碳转型等方面具有重要意义。然而中国页岩气品质整体较差,大部分页岩气田处于边际效益状态,尤其是深层页岩气效益开发的难度较大,因此建立与页岩气接替式生产特征相适应的油气资产折旧方法,有助于科学合理地开展项目经济评价,并推动深层页岩气田规模效益开发。比对了常用的油气资产折旧方法,分单井和气田连续投入两种情形从产量匹配性和效益评价结果两方面分析了产量法折旧存在的问题,据此提出对产量法折旧的改进方法,并对改进方法的效果进行了验证。研究结果表明:1)页岩气具有产量快速递减的特性,采用传统的直线法折旧无法体现“收入与费用配比”的原则,应该采用与产量匹配更好的产量法折旧;2)产量法折旧对于接替式生产特征明显的页岩气不仅不能使折旧加速,反而会延缓折旧计提,使效益评价结果与实际开发效益形成较大偏差,影响页岩气规模效益开发;3)通过改进折旧率和折旧资产对产量法进行优化,改进产量法计算出的折旧与产量的匹配性非常好,计算出的效益指标也与实际情况相符,能真正体现页岩气资产加速折旧的初衷。结论认为,油气资产折旧方法对于页岩气效益开发具有重要影响,采用改进产量法折旧,具有较好的产量匹配性和效益评价结果,有利于深层页岩气的效益开发,推动页岩气产业的健康可持续发展。

Accelerating the large-scale development of unconventional oil and gas resources such as shale gas is of great significance in ensuring national energy security, realizing the carbon peaking and carbon neutrality goals and green energy and low-carbon transformation of the energy industry. However, because of the overall poor quality of shale gas in China, most of the shale gas fields are marginal in terms of economic development. This is especially so for deep shale gas fields, which are difficult to develop economically. Thus, developing oil and gas asset depreciation method which is suitable for the shale gas field replacement production characteristics is helpful to carry out the project economic evaluation in a scientific and rational way, and to promote the deep shale gas scale development in China. This paper compares the common depreciation methods for oil and gas assets, including single well and gasfield continuous commissioning of new wells, and analyzes the existing issues of production depreciation method from production matching and benefit evaluation results, and puts forward an improved method and finally verifies the effect of the improved method. The results show that:1)shale gas development is characterized by rapid production decline, and the traditional straight-line method for depreciation cannot reflect the principle of “matching revenue and expense”, so the production method should be used to better match production;2)for shale gas fields with obvious replacement production characteristics, the existing production depreciation method cannot accelerate the depreciation, but delay the depreciation calculation, making the economic evaluation result deviate from the actual development benefit, and affect the economic development of large scale shale gas development;3)through the improvement of depreciation rate and depreciation assets, the production method is optimized. The depreciation calculated by the improved production method well matches the production, and the calculated benefit index is also consistent with the actual situation, which can truly reflect the original intention of accelerating depreciation of shale gas assets. It is concluded that the depreciation method of oil and gas assets has an important impact on the economic development of shale gas. The improved production depreciation method has better production matching and economic evaluation results, which is conducive to the economic development of deep shale gas and promote the sound and sustainable development of shale gas industry.