勘探资产是无形资产还是固定资产至今仍有不同的看法。我国企业会计准则第27号《石油天然气开采》(CAS27)也没有明确其分类,从三大石油公司的财务报告上看,我国会计实务将其作为油气资产的一部分,无形资产中不包括勘探资产。在中国石油天然气股份有限公司年报中对油气资产的解 Exploration of assets is intangible assets or fixed assets still have different views. China’s Accounting Standards for Enterprises No. 27 “Oil and Gas Exploitation” (CAS27) nor clear its classification, the three major oil companies from the financial report point of view, China’s accounting practices as part of oil and gas assets, intangible assets do not include exploration assets . Solution to oil and gas assets in the annual report of PetroChina