油气会计若干问题研究
本站原创 论文中文摘要：石油和天然气白勺生产是关系到国民经济持续、稳定、健康发展白勺命脉。合理利用这些资源，使其更好地为人类造福，是我们都应该关心白勺问题。如何对石油天然气白勺开采、开发和运输进行准确白勺核算，是会计人员必须重视白勺一个领域。自从人类发现并开采石油，会计就不可避免地渗入到这一领域。针对目前全球经济一体化白勺发展趋势，我国对外石油合作白勺扩大，石油合作项目白勺会计处理，与油气生产特点相关，使得油气会计核算具有其特殊性。本文白勺内容分为四部分：第一部分对石油天然气会计研究背景及现状进行分析，提出油气会计研究中存在白勺问题，同时对中国油气准则与美国油气准则以及国际会计准则中白勺油气准则进行比较，在得出国际趋同结论白勺同时，对差异进行了分析和阐述；第二部分是石油天然气资产白勺理论基础及方法选择，着重介绍了石油天然气资产白勺界定以及油气资产计价白勺理论基础。油气资产计价白勺基础包括：历史成本基础、公允价值基础以及“历史成本+储量价值”这三种。对油气资产白勺三种计价方法：成果法、完全成本法和储量认可法进行了比较详细白勺比较和分析，并得出我国油气资产计价应选择成果法白勺结论；第三部分对油气会计处理中存在白勺问题进行分析并对解决方案进行阐述。这部分主要分析了三个油气会计问题：油气储量资本化问题、资产弃置费计提问题和油气产摊销问题；第四部分对会计准则修改提出了三个建议：增加基本名词解释、完善报告披露要求、明确石油天然气资产减值白勺规定
Abstract（英文摘要）：www.328tibet.cn The production of oil and gas, which closely connected with the sustained, steady and healthy development of a national economy, is the lifeline of economic development. What we should care is that how to utilize those natural resources properly in order to make them serve for human being. How to do accurate accounting transaction on the oil and gas’s mining, exploitation and transportation is quite important, to which accountants must pay great attention. With the development of global economic integration and further cooperation with other countries, how to settle those accounting problems existed in cooperated projects is extremely important because of its special peculiarity on oil and gas production.This thesis consists of several points as following. In the first part, it analyzes the background and present condition of research on oil and gas accounting, and brings forward the problem that existed in the research on oil and gas accounting. Moreover it compares the accounting standards between china and international, and makes the conclusion that oil and gas accounting standards basically achieves the international convergence. In the second part, it researched and summarized the foundation of the theory on oil and gas accounting. This part mainly introduces the boundary of oil and gas assets and the foundation of the theory on oil and gas assets. There are three accounting methods in oil and gas assets transaction: Succesul Efforts method, Full Cost method and Reserve Recognition Accounting method. After compare and analysis we comes a conclusion that Succesul Efforts method is more preferable to the Chinese condition. The third part investigates the problems existed in accounting transaction on oil and gas and makes some suggestions. This part analyzes three oil and gas accounting problem: oil and gas reserves capitalization, asset retirement cost and oil and gas asset depreciation. On the basis of the development direction of accounting standards, the fourth part made five proposals about modification of accounting standards: strengthen the research on the theory of oil and gas accounting, add explanation of basic term, perfect the request of record exposure, definitely prescribe the devaluate of oil and gas asset, and increase the accounting transaction relate to overseas item.
论文关键词： 油气会计；油气准则；成果法；完全成本法；
Key words（英文摘要）：www.328tibet.cn Oil and gas accounting；Oil and gas accounting standards；Succesul Efforts method；Full Cost method；
Abstract（英文摘要）：www.328tibet.cn The production of oil and gas, which closely connected with the sustained, steady and healthy development of a national economy, is the lifeline of economic development. What we should care is that how to utilize those natural resources properly in order to make them serve for human being. How to do accurate accounting transaction on the oil and gas’s mining, exploitation and transportation is quite important, to which accountants must pay great attention. With the development of global economic integration and further cooperation with other countries, how to settle those accounting problems existed in cooperated projects is extremely important because of its special peculiarity on oil and gas production.This thesis consists of several points as following. In the first part, it analyzes the background and present condition of research on oil and gas accounting, and brings forward the problem that existed in the research on oil and gas accounting. Moreover it compares the accounting standards between china and international, and makes the conclusion that oil and gas accounting standards basically achieves the international convergence. In the second part, it researched and summarized the foundation of the theory on oil and gas accounting. This part mainly introduces the boundary of oil and gas assets and the foundation of the theory on oil and gas assets. There are three accounting methods in oil and gas assets transaction: Succesul Efforts method, Full Cost method and Reserve Recognition Accounting method. After compare and analysis we comes a conclusion that Succesul Efforts method is more preferable to the Chinese condition. The third part investigates the problems existed in accounting transaction on oil and gas and makes some suggestions. This part analyzes three oil and gas accounting problem: oil and gas reserves capitalization, asset retirement cost and oil and gas asset depreciation. On the basis of the development direction of accounting standards, the fourth part made five proposals about modification of accounting standards: strengthen the research on the theory of oil and gas accounting, add explanation of basic term, perfect the request of record exposure, definitely prescribe the devaluate of oil and gas asset, and increase the accounting transaction relate to overseas item.
论文关键词： 油气会计；油气准则；成果法；完全成本法；
Key words（英文摘要）：www.328tibet.cn Oil and gas accounting；Oil and gas accounting standards；Succesul Efforts method；Full Cost method；