关于我国石油天然气成本核算方法改革的探讨

Discussions on the Reform of China's Hydrocarbon Cost Accounting System

目前我国油气成本核算方法不能如实反映油气成本的构成和油气成本的形成,忽略责任成本,不利于油田建立现代企业制度和对外交流合作,因此有必要进行改革。笔者借鉴西方石油公司的会计核算方法,并结合我国的实际,提出如下的改革思路:1.按油气勘探开发的过程分阶段核算油气成本;2.揭示储量资产,勘探费用实行适量资本化;3.改变油田维护费的核算及管理办法;4.在全企业范围内统一组成成本、费用的核算与管理;5.建立以区块、单井及作业为中心的责任成本核算体系。为此应解决好以下问题:1.变革生产经营管理体制;2.确定原有已开发区块的储量资产价值;3.加强成本管理的基础工作。

China's current hydrocarbon cost accounting system cannot accurately reflect the constitution and formation of hydrocarbon cost and neglects responsibility cost, which hinder the establishment of modern enterprise system and foreign cooperation for oilfields. So it must be changed. In light of the accounting methods used by Western oil companies, the author suggested the following reforms: calculate the hydrocarbon cost for every stage according to the hydrocarbon E&D process) some exploration expenses should be capitalized to reveal the reserve assets; change the accounting and management of oilfield maintenance expenses conduct unified cost and expense management and accounting within the enterprise) and establish the responsibility cost accounting system for every block , well and operation. For these reasons, the following problems. ould be carefully considered:the reform of current production and operation management system; the determination of reserve asset value of the developed blocks; and the basic work of cost management.