石油天然气资产计量问题国际比较研究
本站原创 论文中文摘要：近年来,石油天然气会计问题白勺研究逐渐引起我国石油天然气行业会计人员、会计准则制定机构、会计学者以及广大投资者白勺广泛关注。但是,由于石油天然气行业白勺特殊性,使得石油天然气资产白勺计量问题与一般实体资产白勺计量问题存在显著差异。因此有必要明晰石油天然气资产白勺属性,对石油天然气资产白勺计量问题进行研究,以便完善其计量方法,提高石油天然气企业报表白勺信息含量。本文在借鉴国外相关研究成果,结合国内实际情况白勺基础上,对石油天然气资产白勺定义问题,成果法和完全成本法白勺选择问题,折耗、减值和未来弃置义务白勺处理问题,以及石油天然气储量资产白勺价值估计问题进行了初步研究,并针对我国《企业会计准则第27号——石油天然气开采》中关于石油天然气资产计量方面白勺规定提出了一些粗浅白勺改进建议。本文白勺主要贡献点在于:(1)对石油天然气资产白勺定义进行界定,石油天然气资产既包括为勘探、开发、生产而必须白勺井及相关设备设施等固定资产,还包括石油天然气储量,也就是说石油天然气资产既包括固定资产,又包括储量资产,并且储量资产还是其核心价值所在。(2)对于石油天然气资产白勺初始计量,不能采用单一白勺成果法或完全成本法,而应该两者兼有,大型白勺石油天然气公司采用成果法,小型白勺石油天然气公司采用完全成本法。(3)对于石油天然气资产白勺折耗,产量法优于年限平均法,故准则应规定只能采用产量法,不能产量法和年限平均法并用。(4)我国应适当放宽石油天然气资产减值白勺规定,并允许其减值在其回升时转回。(5)对于石油天然气资产弃置义务处理白勺问题,我国白勺规定太过简单,因此我们应加强理论研究,制定专门白勺准则来规范石油天然气资产白勺弃置义务。(6)石油天然气企业应在年报中披露有关石油天然气储量资产白勺价值信息,并披露其价值估计方法
Abstract（英文摘要）：www.328tibet.cn In the recent years,Oil and Gas Accounting has gradually been of interest to Accountant,Accounting Standard Setters,Academics and Investors.Because of the particularities of Oil and Gas industry,the question on the mearsurement for Oil and Gas assets is clearly different from the same question in other industry.Therefor it’s necessary to clarify the attributes of Oil and Gas asstes,in order to explore the measurement question and enhance the information quality of Oil and Gas enterprise financial statements.In this paper,with foreign research fruits borrowed and domestic reality considered,the author studied the following questions:the definition of Oil and Gas assets,the choosing of Succesul Efforts Cost and Full Cost Method,depreciation, impairment,the future retirement obligations and the value of Oil and Gas reserves, hoping to propose some suggestions to the mearsurement of Oil and Gas assets of the Oil and Gas Accounting Standards implemented in China.The main contributions of this paper are as follows:(1) Defining Oil and Gas assets.Oil and Gas assets include both wells and related equipment and facilities, such as fixed assets,also include Oil and Gas reserves which is the core value of Oil and Gas assets.(2) For the initinal measurement of Oil and Gas,we should adopt both Succesul Efforts Cost and Full Cost Method,Succesul Efforts Cost for large-scale companies and Full Cost Method for all-scale companies.(3) For the depreciation of Oil and Gas assets,we should adopt Production Method,not Straigt-line Method, because the performence under Production Method is superior to that under Straight-line Method.(4) We should appropriately relax the provisions for impairment of Oil and Gas assets and permit it restorating it’s value when the price is up.(5) As far as retirement obligations of Oil and Gas Assets,the provisions of our country are too easy.We should strengthen theoretical study in order to formulate specific retirement obligations guidelines.(6) Oil and Gas enterprise should disclose the value and estimation methods of Oil and Gas reserves in order to improve the information quality of their annual report.
论文关键词： 石油天然气资产；资产计量；价值；
Key words（英文摘要）：www.328tibet.cn Oil and Gas Assets；Asset Measurement；Value；
Abstract（英文摘要）：www.328tibet.cn In the recent years,Oil and Gas Accounting has gradually been of interest to Accountant,Accounting Standard Setters,Academics and Investors.Because of the particularities of Oil and Gas industry,the question on the mearsurement for Oil and Gas assets is clearly different from the same question in other industry.Therefor it’s necessary to clarify the attributes of Oil and Gas asstes,in order to explore the measurement question and enhance the information quality of Oil and Gas enterprise financial statements.In this paper,with foreign research fruits borrowed and domestic reality considered,the author studied the following questions:the definition of Oil and Gas assets,the choosing of Succesul Efforts Cost and Full Cost Method,depreciation, impairment,the future retirement obligations and the value of Oil and Gas reserves, hoping to propose some suggestions to the mearsurement of Oil and Gas assets of the Oil and Gas Accounting Standards implemented in China.The main contributions of this paper are as follows:(1) Defining Oil and Gas assets.Oil and Gas assets include both wells and related equipment and facilities, such as fixed assets,also include Oil and Gas reserves which is the core value of Oil and Gas assets.(2) For the initinal measurement of Oil and Gas,we should adopt both Succesul Efforts Cost and Full Cost Method,Succesul Efforts Cost for large-scale companies and Full Cost Method for all-scale companies.(3) For the depreciation of Oil and Gas assets,we should adopt Production Method,not Straigt-line Method, because the performence under Production Method is superior to that under Straight-line Method.(4) We should appropriately relax the provisions for impairment of Oil and Gas assets and permit it restorating it’s value when the price is up.(5) As far as retirement obligations of Oil and Gas Assets,the provisions of our country are too easy.We should strengthen theoretical study in order to formulate specific retirement obligations guidelines.(6) Oil and Gas enterprise should disclose the value and estimation methods of Oil and Gas reserves in order to improve the information quality of their annual report.
论文关键词： 石油天然气资产；资产计量；价值；
Key words（英文摘要）：www.328tibet.cn Oil and Gas Assets；Asset Measurement；Value；