中外石油天然气会计准则比较与借鉴

Comparisons of Chinese and International Accounting Standard in Oil-gas Production Enterprises and Its Influence on China

2004年12月和2006年2月,国际会计准则委员会和我国财政部相继出台涉及石油天然气生产企业的相关会计准则。结合美国财务会计准则19号,在准则制定基础、目标范围、会计处理方法选择、油气资产减值及报表披露等相关方面进行了比较,分析差异及其原因,并针对我国油气会计准则的制定和实施提出了建议。

In December of 2004 and February of 2006, International Accounting Standard Committee and Ministry of Finance of China successively issued the relevant accounting standards involving the petroleum and gas production enterprises. According to No. 19 American financial accounting standard, the comparison is carried out in the aspects of the foundation of standards, the goal and ranges, the choice of accounting treatment methods, the devaluation of oil gas assets and the disclosure of financial report form, followed by the analysis of their differences and causes. At last, some suggestions are put forward on the establishment and implementation of the accounting standard of our oil and gas industry.