会计准则的制定除要考虑会计专业因素外,还要考虑非会计因素。石油天然气的勘探开发与一般生产企业相比有很多特殊性,所以,笔者认为,理解石油天然气会计准则也需要探究准则的背景和影响因素。1、分阶段核算成本是石油天然气开采会计准则的核心。一个油田从勘探 Accounting standards in addition to accountant accounting for professional development factors, but also consider non-accounting factors. The exploration and development of oil and gas have many peculiarities compared with the general manufacturing enterprises. Therefore, I believe that to understand the oil and gas accounting standards also need to explore the background and influencing factors of the guidelines. 1, staged accounting cost is the core of oil and gas mining accounting standards. An oil field from exploration