The analogical data of the analogous oil and gas reservoirs by the new rule of SEC(Securities and Exchange Commission, U.S.A.) are compared with those by PRMS (Petroleum Resources Management System, SPE). In the term of the classification and characteristics of oil and gas reservoirs in China, the establishment principle and reifying steps are proposed, for which some method cases of analogous oil reservoirs and gas reservoirs are given. On the basis of integrated analysis of geology characteristics, fluid feature, rock property, engineering attribution and economical parameters, 37 parameters for analogous oil reservoirs and 34 parameters for analogous gas reservoirs are selected, which can be used in quantitative and qualitative analysis and can effectively assist the estimation of reservoir recovery rate. A concept of "Analogical reservoir sequence" is proposed on the basis of classification and development period of analogous reservoirs, which can supply a new technical method accepted by SEC for the public assessment of oil and gas reserves in stock exchanges, particularly in the determination of recovery rate of undeveloped reserves.