成果法与完全成本法孰是孰非——兼评我国《企业会计准则第27号——石油天然气开采》

Successful Efforts and Full Cost——Which Outweighs Which

勘探支出的会计处理是油气会计核心问题,两种基本方法———成果法与完全成本法孰是孰非在美国争论了很长时间至今未果。本文对美国油气会计发展、成果法和完全成本法的对抗与对峙、相关理论和实证研究成果进行梳理,在此基础上对我国新颁布的油气准则进行分析与评价,提出改进建议。

This paper investigates the development of oil and gas accounting, the evolution and controversy of SE and FC, the relevant theoretical and empirical studies in America. And based on the above investigation, the paper analyzes and evaluates the choice of accounting method in our newly-issued oil and gas accounting standard, explores its applicability and puts forward some suggestions.