This paper analyzes the discount rate and operation cost in economic evaluation , and proposes the value taking method of the discount rate and determination method for the economic limit in different water cut conditions in the later stage of oilfield development basing on the break - even equilibrium principle 摘要通过对经济评价中的折现率及操作成本等经济参数的详细分析，从资金的保值及盈亏平衡原理入手，分别提出了开发下限的折现率取值方法及油田生产后期不同含水条件下的经济极限确定方法。
Pre - activity cost control method employing the theory and method of financing accounting cost control and combining with the reality of liaohe oilfield , we propose the eight preparations for developing crude oil cost control regulations and crude oil fixed cost controlling method and operating cost controlling method . the fixed cost will be controlled mainly by the method of budget controlling method while six out of the fifteen operating cost will be controlled by pre - activity control and the remaining nine operating cost will be pre - activity controlled by flexible budget method 事前成本控制方法。主要是应用财务会计成本控制理论和方法，结合辽河油田实际，研究提出了制定原油生产成本控制制度前应做的八项准备工作，制定了辽河油田原油固定成本控制方法和操作成本控制方法。固定成本主要是采用预算控制方法，操作成本主要是对15项操作成本中的6项采用标准成本进行事前控制，对15项操作成本中的其他9项采用弹性预算方法进行事前控制。
