油气资产会计计价的可行处理方法

Brief Introduction of Feasible Treatment Methods on Oil and Gas Asset Accounting Valuation

长期以来,我国石油和天然气资产计价方面存在两个问题:一是计量方法比较保守,不符合国际惯例;二是不适应我国油气行业的特点。由此导致了一些问题,对此,笔者提出并阐述了当前在我国应采用完全成本法进行油气资产计价的观点。

For a long time, two problems always exist in the process of oil and gas asset accounting valuation.The first one is that the valuation method is too conservative and isn't accord with international practice. Secondly, the current valuation method cannot adapt to the characteristics of petroleum industry, which had led to some problems. According to analysis on these problems, a new idea that full-cost method should be adopted in China's oil and gas asset accounting valuation are put forward.