中文摘要：

美、德两国战略石油储备运作机制存在很大差异，差异背后的深层原因是经济体制差异、法律体制差异以及文化传统差异。我国战略石油储备运作机制应以此为鉴，同中国的经济体制、法治体制以及社会大众的观念有机地、动态地结合起来。文章建议：建立以国企为主，民企共建的战略石油储备；尽旱将各方权利与义务纳入法治；坚持征收石油消费税，并用部分税收支持战略石油储备项目。

英文摘要：

There is a big difference between the U.S. and Germany in strategic petroleum reserve; the reasons hiding behind are the differences in their economic system, legal system and the traditional culture. China＇s SPR should take it as a lesson, combining with our economic system, legal system and the social ideas organically and dynamically. This paper puts forward the preliminary advices as follows： Constructing the SPR based on mainly state-owned enterprises and civilian enterprise; putting the right and obligation into the law system as soon as possible; insisting on levying the oil tax, part of that to support the SPR program.