国际与中国会计准则油气资产计价及折旧折耗计提差异之探讨分析

Difference between Chinese and International Accounting Principles in Oil/Gas Asset Valuation and Depreciation/Depletion

随着中国石油企业走向国际,中国与国际会计准则之间的差异问题也日益凸显出来。采用中国企业会计制度规定的直线法与采用国际会计准则规定的产量法计提折旧折耗,结果存在很大的差异。这是由于两准则油气资产计价范围不同,折旧折耗的含义不同,储量信息反映的内容不同,油气资产弃置处理不同。鉴于此,建议在中国油气企业会计准则制定和会计制度修订中注意陈述油气资产折旧折耗采用直线法的理由,真正体现配比原则;或资本化所有勘探、开发成本,以弥补储量资产缺位问题;选择成果法作为勘探开发成本的核算方法;建立年末储量评价体系;实行“历史成本+储量数量”的报告模式;借鉴FASB(美国财务会计准则委员会)财务会计准则的制定方法,加强对油气会计理论研究,在充分研究和实证的基础上,研发一套既符合中国国情又与国际惯例协调的油气会计准则。

The sharp increase in the number of Chinese oil companies goinginternational,h ighlightst hed ifferenceb etweenC hinese andi nternationalaccountingp rinciples,p articularlyi n thef ield ofd epreciation and depletioncomputation, with the straight line method followed by the former and theproduction method by the latter. The difference between the two principles inthea reao fo il/gas asset valuation leads tod ifferenti mplications ofd eprecationand depletion, different information as reflected by the reserve data anddifferent wayso ft reating depreciatedo il/gasa ssets.I t isa dvisablet o addt ot heaccounting principles and standards governing the oil and gas companies thereasonsf ora dopting thes traight-linem ethod for theo il/gasa ssetd epreciationand depletion; capitalize all the exploration and development costs to make upfor the lost assets; adopt the successful effort method as the core method forcomputing the cost of exploration and development; set up a year-end reserveevaluation system; combine the information on historical cost and reserves inreporting; draw upon the methods with which FASB accounting principles areformulated;i ncreaser esearch ont heo il/gas-relateda ccounting theories,a nd,on the basis of appropriate investigation and research, come up with a new setof oil/gas accounting principles consistent with the national conditions inChina andi nl ine with internationalp ractice.