完善我国油气会计准则的建议

Suggestions on Perfecting China’s Oil and Gas Accounting Standards

2006年2月财政部颁布的《企业会计准则第27号——石油天然气开采》同原来的石油天然气会计制度相比,突出了油气开采会计与其生产工艺相适应的特点,初步实现了与国际油气会计准则的趋同,但在一些具体问题的处理上还有一定差异。文章从油气行业的特殊性出发,对进一步完善我国石油天然气开采会计准则进行了探讨。

Enterprise Accounting Ordinance No. 27- for Oil and Natural Gas Exploitation- was issued by Ministry of Finance in Feb. 2006. Compared with the old accounting system for oil and natural gas industries, the new system can be more adapt with characteristics of oil and gas production technology. Moreover, then new accounting system is going convergence with international oil and gas accounting standards even though there are some differences on dealing with actual problems. According to the characteristics of oil and gas industries, we discussed and analyzed some methods on further perfecting China’s oil and gas accounting standards.