中文摘要：

石油企业有形化技术的价值评估是石油科技成果经有形化阶段向最终实现商业化应用的必由之路，目前该项工作处于起步阶段，研究相对较为薄弱。石油企业有形化技术具备一般技术的基本属性，开展其价值评估研究必须以最基本的劳动价值论、效用价值论和均衡价值论为指导，立足成本法、市场法和收益法3种基本评价方法，充分考虑石油产业技术特点，遵循利润分享和风险共担原则，积极学习和探索国际先进的技术价值评估理论和方法，为真正实现石油企业有形化技术商业化应用奠定基础。

英文摘要：

Assessment of tangible technology from petroleum companies is an inevitable option to turn tangibility of petroleum technological results into commercial application. However, this kind of assessment is under its initial stage at the present time and calls for more efforts. Tangible technology of petroleum enterprises has the basic properties of general technology.To assess the value of tangible technology, the study should be guided by Labor Value Theory, Utility Value Theory and Equilibrium Value Theory and based on three methods – Cost Method, Market Method and Accrual Method. It is necessary to take into full account the technological characteristics of petroleum industry and follow the principles of sharing profit and risks. Meanwhile, the latest international theories and methods for assessment of technological value should be studied actively in the efforts to lay a foundation for commercialized application of tangible technology from petroleum companies.