我国石油天然气资产会计问题研究
本站原创 论文中文摘要：石油天然气资产会随着开采而逐渐减少,属于递耗资产。其特点可以用下面白勺三点来归纳:①主要资产为石油天然气储量;②石油天然气储量白勺成本与价值无必然联系;③发现特定储量白勺成本是各不相同白勺。现有特定储量白勺成本,并不是通过生产和销售该储量白勺流入,或是重置该储量白勺必要流出来显示。鉴于石油天然气资产白勺特殊性,会计准则和处理方法上也应有一些特殊、有针对性白勺规定。研究石油企业如何确认资产白勺价值,是揭示企业财务状况白勺关键。石油企业最为重要白勺资产就是储量,所有白勺生产活动也是围绕着储量来开始,本文采用了规范研究白勺方法,介绍了石油天然气资产概念及其计价白勺不同方法和报告披露白勺要求,对我国石油天然气资产会计问题进行了剖析,并提出了几点完善石油天然气行业会计准则白勺建议
Abstract（英文摘要）：www.328tibet.cn In 2000, IPO of oil and gas push the revolution of oil and gas accounting in China. Currently, there are three rival powers in market, PetroChina, SINOPEC and CNOOC. Before publication of new regulation, they apply the Industrial Enterprise Accounting Standard, Published Company Accounting Standard and Common Business Accounting Standard. However, regarding statement of special production activity of oil and gas for domestic shareholders, they apply their own methodology respectively, no uniform regulation. PetroChina change the measure method of production cost of oil and gas producing firstly, they apply the prevalent Succesul Effort method. It apply << Published and limited Company Accounting Standard>> and other published accounting standard to work financial statement for domestic shareholders which is about 90% share, while adjust the financial statement by IFRS or American Oil and Gas Principle to oversea shareholders which is around 10% share. It is the same between SINOPEC. So, it happened that it apply the uniform standard to published stock, while apply their internal accounting rule to no published share. There is no common disclosure regulation of production activity of oil and gas.Till 2006, as publication of Oil and Gas Exploitation Accounting Regulation, this situation became better. This regulation standardizes accounting recognition and information disclosure from inception of getting exploiting rights to oil and gas production .It highlights the character of consistency between oil and gas exploiting accounting and oil and gas production process, standardizes accounting measure for specific aspect during completed process of exploitation. It is good for reasonable development and utilization of resource. It also specifies the measures module of oil and gas asset, pool cost according to historical cost, recognition of mine area revenue and related cost. And with help from special disclosure requirement simultaneously, it builds a bridge for connection with international standard. However, there are still some difficulty needed us to overcome.First, whether should disclose the reserve according to geographical area. The major one of Oil and gas business operation risk is from geology condition, political condition, and so on. Therein, the major risk of international operation is from political, of domestic is geography, geology risk is inevitable, technical is subject to R&D. The author think that it is necessary to disclose reserve according to geography, because it will cost much that exploit and transport oil and gas from devious area. Disclosure according to geography could reflect the influence of geographical environment to future earning, could identify the kind of risk and exiting area. With respect to dividing of political area, the better way is gross, because it is very competent for domestic enterprise in international market; there is not so much opportunity to collaborate with oversea partner. As mentioned before, geography risk is the most dangerous for domestic operation. Due to complex geography situation of China, better way is that disclose the reserve according to province.Secondly, it is about disclosure of the proved reserve on investment. Investment could divide two kinds, long-term and short-term. In regard of Short-term investment, the focus is on liquidity. As long-term, the method should be based on the percentage of investment in partners share, and generate many methods, such as cost method, equity method and consolidation method. Basically, the investment on exploitation belongs to long-term, so it should be treat as long-term investment in accounting measure, and should indicate materiality principle in disclosure of reserve. Based on cost method, the proved reserve of debtor should be disclosed by debtor; Based on equity method, investor should disclose it pro-rata. If achieve the request of finance statement consolidation, all the proved reserve should be involved in investor’s statement. In important minority interest existing condition, investor should state it separately.Thirdly, it is about the change of reserve. That is whether to report the number of proved reserves at the period end only or to report the reason of the change. It is forable to disclose the reason of the change of reserve because report users could understand the most important asset of oil and gas companies better.Fourthly, it is about the question of the disclosure of proved developed reserves, proved undeveloped reserves and current oil and gas production. It is helpful to disclose proved developed reserves and proved undeveloped reserves separately because of the huge expenditure to develop proved unproved reserves so it is to the current oil and gas production in order to test the correctness of depreciation of oil and gas.Fifthly, there is no unification to evaluate the assets of oil and gas, but there are many ways aboard because reserve market has been set up many years .Basis on the implement conditions, China could use revenue present method to value reserve asset.
论文关键词： 石油天然气；资产；储量；会计准则；
Abstract（英文摘要）：www.328tibet.cn In 2000, IPO of oil and gas push the revolution of oil and gas accounting in China. Currently, there are three rival powers in market, PetroChina, SINOPEC and CNOOC. Before publication of new regulation, they apply the Industrial Enterprise Accounting Standard, Published Company Accounting Standard and Common Business Accounting Standard. However, regarding statement of special production activity of oil and gas for domestic shareholders, they apply their own methodology respectively, no uniform regulation. PetroChina change the measure method of production cost of oil and gas producing firstly, they apply the prevalent Succesul Effort method. It apply << Published and limited Company Accounting Standard>> and other published accounting standard to work financial statement for domestic shareholders which is about 90% share, while adjust the financial statement by IFRS or American Oil and Gas Principle to oversea shareholders which is around 10% share. It is the same between SINOPEC. So, it happened that it apply the uniform standard to published stock, while apply their internal accounting rule to no published share. There is no common disclosure regulation of production activity of oil and gas.Till 2006, as publication of Oil and Gas Exploitation Accounting Regulation, this situation became better. This regulation standardizes accounting recognition and information disclosure from inception of getting exploiting rights to oil and gas production .It highlights the character of consistency between oil and gas exploiting accounting and oil and gas production process, standardizes accounting measure for specific aspect during completed process of exploitation. It is good for reasonable development and utilization of resource. It also specifies the measures module of oil and gas asset, pool cost according to historical cost, recognition of mine area revenue and related cost. And with help from special disclosure requirement simultaneously, it builds a bridge for connection with international standard. However, there are still some difficulty needed us to overcome.First, whether should disclose the reserve according to geographical area. The major one of Oil and gas business operation risk is from geology condition, political condition, and so on. Therein, the major risk of international operation is from political, of domestic is geography, geology risk is inevitable, technical is subject to R&D. The author think that it is necessary to disclose reserve according to geography, because it will cost much that exploit and transport oil and gas from devious area. Disclosure according to geography could reflect the influence of geographical environment to future earning, could identify the kind of risk and exiting area. With respect to dividing of political area, the better way is gross, because it is very competent for domestic enterprise in international market; there is not so much opportunity to collaborate with oversea partner. As mentioned before, geography risk is the most dangerous for domestic operation. Due to complex geography situation of China, better way is that disclose the reserve according to province.Secondly, it is about disclosure of the proved reserve on investment. Investment could divide two kinds, long-term and short-term. In regard of Short-term investment, the focus is on liquidity. As long-term, the method should be based on the percentage of investment in partners share, and generate many methods, such as cost method, equity method and consolidation method. Basically, the investment on exploitation belongs to long-term, so it should be treat as long-term investment in accounting measure, and should indicate materiality principle in disclosure of reserve. Based on cost method, the proved reserve of debtor should be disclosed by debtor; Based on equity method, investor should disclose it pro-rata. If achieve the request of finance statement consolidation, all the proved reserve should be involved in investor’s statement. In important minority interest existing condition, investor should state it separately.Thirdly, it is about the change of reserve. That is whether to report the number of proved reserves at the period end only or to report the reason of the change. It is forable to disclose the reason of the change of reserve because report users could understand the most important asset of oil and gas companies better.Fourthly, it is about the question of the disclosure of proved developed reserves, proved undeveloped reserves and current oil and gas production. It is helpful to disclose proved developed reserves and proved undeveloped reserves separately because of the huge expenditure to develop proved unproved reserves so it is to the current oil and gas production in order to test the correctness of depreciation of oil and gas.Fifthly, there is no unification to evaluate the assets of oil and gas, but there are many ways aboard because reserve market has been set up many years .Basis on the implement conditions, China could use revenue present method to value reserve asset.
论文关键词： 石油天然气；资产；储量；会计准则；