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我国财政部于2006年2月颁布了《企业会计准则第27号-石油天然气开采》,该准则同现行的石油天然气会计制度相比,突出了油气开采会计与其生产工艺相适应的特点,并初步实现了国际油气会计准则的趋同,但在许多具体问题的处理上还有很大差异。本文从石油天然气行业的特殊性出发,结合我国国情,对完善我国石油天然气开采会计准则提出了很好的建议。
China’s Ministry of Finance promulgated the “Accounting Standards for Business Enterprises No. 27 - Oil and Gas Exploitation” in February 2006. Compared with the current accounting system for oil and gas, the Standard promulgates the characteristics of oil and gas recovery accounting that are compatible with its production process, Achieved the convergence of international oil and gas accounting standards, but there are still many differences in the treatment of many specific issues. Based on the peculiarity of the oil and gas industry and according to China’s national conditions, this paper puts forward some good suggestions on how to perfect the accounting standards of oil and gas exploitation in our country.