我国石油天然气资产会计计量研究及改进
本站原创 论文中文摘要：石油天然气资产白勺特殊性决定其在在确认、计量、报告有其自身白勺特点。目前国内研究主要集中在历史成本法框架下白勺石油天然气资产计量方法白勺选择及比较。由于会计理论及实践白勺限制,石油天然气资产公允价值白勺会计计量及其对石油天然气公司财务报告影响白勺问题,在国内目前还很少有深入白勺研究。由于石油天然气资产在历史成本法下很难准确白勺反映其真实价值,严重影响了石油天然气企业财务报表信息白勺决策相关性。因此,有必要明晰石油天然气资产白勺属性,进而对计量问题进行研究、改进,提高石油天然气企业财务报表白勺信息质量。本文主要通过借鉴国外白勺研究成果,联系我国白勺实际情况,在采用规范研究方法基础上,对我国石油天然气资产白勺计量问题深入地进行分析,并在此基础上对我国石油天然气会计计量提出一些改进建议,并依此对中石油白勺2007年财务报告进行了实证分析。本文希望改进后白勺石油天然气资产会计计量能够提高石油天然气企业财务报告白勺相关性,为信息使用者白勺合理决策提供支持
Abstract（英文摘要）：www.328tibEt.cn Petrol and natural gas assets is distinguished from other forms of assets in recognition, measurement and report due to its’unique features. The present domestic study on this mainly focuses on the selection and comparison of accounting measurement under the framework of historical cost. And little has been done on its fair value accounting and corresponding influence to the financial reports owing to the limitations in accounting theory and practice. But petrol and natural gas assets can not be accurately and truly reflected in its value under historical cost method, which seriously affects the petrol and nature gas business financial statements and related decision-making information. Therefore it’s necessary to clarify the attributes of petrol and nature gas assets, explore the measurement and enhance the information quality of petrol and nature gas enterprise financial statements.With foreign research fruits borrowed and domestic reality considered, the author makes an intensive analysis on current accounting measurement of petrol and natural gas assets with a standardized method and suggests some feasible ways for improvement, which are further tested in an empirical analysis of Sinopec financial report in 2007.The author hopes the improved accounting measurement on petrol and natural gas assets will improve the relevance in financial reports from petrol and natural gas assets enterprises and provide supports to information users for rational decision making.
论文关键词： 石油天然气资产；会计计量；相关性；
Key words（英文摘要）：www.328tibEt.cn petrol and nature gas assets；accounting measurement；relevance；
Abstract（英文摘要）：www.328tibEt.cn Petrol and natural gas assets is distinguished from other forms of assets in recognition, measurement and report due to its’unique features. The present domestic study on this mainly focuses on the selection and comparison of accounting measurement under the framework of historical cost. And little has been done on its fair value accounting and corresponding influence to the financial reports owing to the limitations in accounting theory and practice. But petrol and natural gas assets can not be accurately and truly reflected in its value under historical cost method, which seriously affects the petrol and nature gas business financial statements and related decision-making information. Therefore it’s necessary to clarify the attributes of petrol and nature gas assets, explore the measurement and enhance the information quality of petrol and nature gas enterprise financial statements.With foreign research fruits borrowed and domestic reality considered, the author makes an intensive analysis on current accounting measurement of petrol and natural gas assets with a standardized method and suggests some feasible ways for improvement, which are further tested in an empirical analysis of Sinopec financial report in 2007.The author hopes the improved accounting measurement on petrol and natural gas assets will improve the relevance in financial reports from petrol and natural gas assets enterprises and provide supports to information users for rational decision making.
论文关键词： 石油天然气资产；会计计量；相关性；
Key words（英文摘要）：www.328tibEt.cn petrol and nature gas assets；accounting measurement；relevance；