本文在研究、比选国内外大量测算科技进步作用模型的基础上,针对石油行业的特点和现状,提出了石油企业进行科技进步核算的总体思路和核算方案,并且,在对长庆油田科技进步作用进行实证测算分析的基础上,引出了“科技含量”的概念且给出了量化的定义,并用灰色系统理论建立了测算的模型和方法。 On the basis of studying and comparing a large number of domestic and international models for measuring the effect of science and technology progress, aiming at the characteristics and current situation of the petroleum industry, this paper puts forward the general idea and accounting scheme for scientific and technological progress accounting of petroleum enterprises. Furthermore, Based on the empirical analysis of the role of the “scientific and technological content”, the concept of “scientific and technological content” is derived and the definition of quantification is given. The model and method of measurement are established by using gray system theory.