《企业会计准则第27号——石油天然气开采》对石油天然气企业会计的影响分析

Effect of "Enterprise's accounting criterion No.27—exploitation of oil and natural gas" on accounting of oil and natural gas enterprises

阐述了我国目前石油天然气企业会计处理中存在的问题,分析了《企业会计准则第27号———石油天然气开采》的相关规定,并在此基础上探讨了该准则对我国石油天然气企业经营业绩和会计核算的影响。

The existing problems in accounting of oil and natural gas enterprises in China are stated.Relative stipulations of 'Enterprise's accounting criterion No.27—exploitation of oil and natural gas' are analyzed.On such a basis,effect of the above criterion on performance and accounting of oil and gas enterprises is discussed.