Abstract:

It is of significance to study to the difference between China and SEC in oil reserve estimation and information disclosure which directly affects the reputation and stock price of SinoPec. Based on the reference of SEC's methods of oil-gas reserve estimation and information disclosure, this paper analyzes the difference in estimating the oil-gas reserve between USA and China, and presents some workable means for China to estimate oil account reserve and to disclose information.

Key words:

reserve estimation; information disclosure; SEC

摘要：

美国石油储量评估和信息披露制度与中国的差异直接影响着中国石油上市公司的信誉和股票价格，分析其差异性，对现阶段中国在海外上市的石油公司具有重要的现实意义。在借鉴美国石油天然气行业储量评估和信息披露方法，把握国际石油会计储量信息披露走向的基础上，本文分析国内储量评估与美国储量评估存在的差异。结合中国石油行业的特点，提出了中国石油会计储量评估和信息披露的可行处理方法。

关键词: 储量评估；信息披露；SEC