本文通过阐述我国三大油气公司年报的油气储量信息披露的现状,在对比分析三大石油公司近几年年报的基础上,寻找各石油公司对于油气储量信息披露的差异,并对我国石油公司的油气储量会计信息披露的发展趋势进行预测。 Based on a comparative analysis of the annual reports of the three major oil companies in recent years, this paper looks for the differences of information disclosure of oil and gas reserves by oil companies, and analyzes the current situation of the disclosure of oil and gas reserves in the annual reports of the three major oil and gas companies in our country. Forecast of the development trend of oil and gas reserves accounting information disclosure.