摘要
石油天然气生产活动的特殊性决定了它应有会计规则。中国财政部于2006年发布了企业会计准则第27号——石油天然气开采。为提高该准则的质量,该准则还需在体例、用词、内容等几个方面进一步完善。
The special characteristics of oil and gas production activity determine that they need special accounting rules. The Ministry of Finance of PRC issued enterprises＇accounting standard No. 27, oil and gas production. For improving the quality of this standard, we suggest that it should be perfect in arrangement, terms usage and content.
出处
《中国石油大学学报（社会科学版）》
2008年第2期10-13,共4页
Journal of China University of Petroleum (Edition of Social Sciences)
基金
国家自然科学基金项目(70372038)
关键词
石油天然气
会计准则
评价
改进
oil and gas
accounting standard
appraisement
improvement
