石油与天然气资产会计披露问题研究

Study on Accounting Information Disclosure of Oil and Natural Gas Assets

随着中国三大石油公司在国内外成功上市,国内资本市场上的会计信息披露问题就显得越来越重要。文章对国内外现行的油气资产信息披露模式进行了比较分析,并结合我国石油行业的特点,提出了适合我国国情的会计信息披露和储量价值估算方法。

Accounting information disclosure of oil and natural gas assets has its particularity. According to comparative analysis on current oil and gas assets accounting information disclosure models at home and abroad, it presents methods of accounting information disclosure and reserves value estimation suitable for China's conditions.