我国石油天然气会计研究综述

Comments on Oil and Gas Accounting Research in China

我国对石油天然气会计的研究起步于20世纪80年代,大致可分为80年代以前的空白时期、80至90年代中期的翻译介绍时期和90年代中期以后的深入系统研究时期。目前,这一特殊会计领域里的研究具有研究人员以石油高校学者和会计实务界人士为主、研究成果披露多限于石油类刊物、研究组织机构以石油会计学会为主、研究方法多以规范研究为主尚未涉及实证研究、研究内容与西方相差不大但在进展上有很大的差距等特点。我国近期对油气会计的研究将会集中于四个主要领域。

The study of oil and gas accounting in China started in the 1980's, which is, on the whole, divided into blankness period before the 1980's, the translation period of the 1980's to the middle 1990's, and deeply systematic research period after the middle 1990's. Recently, this research of the special accounting domain has many characteristics as follows: Firstly, the researchers are mostly scholars of petroleum universities and accountants in petroleum companies; secondly, the researching results are mostly published in publications about petroleum; thirdly, Institute of Petroleum Accounting is the main researching organization; fourthly, normative research is the main research method of oil and gas accounting while nobody is engaged in positive study on it; lastly, the research content has little difference from that in west countries, but we make less headway. In the near future the research of oil and gas accounting in China will be concentrated on four major aspects.