首先先看一下主要石油生产国实现盈亏平衡的油价水平。对于沙特、俄罗斯和伊朗这些主要石油出口国,政府财政收入的大部分依赖石油开采和出口的税收,因此这些政府的财政预算是在一个预测的原油价格基础上制定的。这个维持财政平衡的预测原油价格又称财政盈亏线,市场原油价格在这个价格以上则该国政府财政盈余,反之则有可能出现财政赤字。石油的财政盈亏线计算较为复杂,但可以简单理解为原油开采和运输的成本加上维持政府预算的赋税。例如,根据 First of all, let us take a look at the level of oil prices that the major oil-producing countries achieve a breakeven. For the major oil exporters such as Saudi Arabia, Russia and Iran, much of the government’s fiscal revenue depends on taxes on oil extraction and exports, so the budgets of these governments are based on a projected crude oil price. The forecast crude oil price that maintains the financial balance is also called the fiscal profit and loss line. If the market crude oil price is above this price, the government will have a fiscal surplus, otherwise the fiscal deficit may occur. The calculation of oil fiscal loss line is more complex, but can be simply understood as the cost of crude oil mining and transportation plus the government budget to maintain the tax. For example, according to