石油天然气企业是为国民经济提供重要能源的矿产采掘行业,生产对象是地下不可再生的油气资源,开采后废弃的油气水井、处理设施会对地下水、地表土层、生态环境等造成不同程度的破坏,因此法律或合同规定企业需对此承担弃置义务。本文主要介绍石油天然气企业弃置费用的概念、会计业务处理及职业判断中的难点。 Oil and gas enterprises are mineral extraction industries that provide important energy for the national economy. The oil and gas industry is targeted for oil and gas resources that are not renewable underground. After the exploitation of abandoned oil and gas wells, treatment facilities will cause varying degrees of damage to groundwater, surface soil and ecological environment , So the law or contract companies need to assume the obligation to dispose of. This article mainly introduces the concept of disposal costs of oil and gas enterprises, difficulties in accounting business processing and professional judgment.