石油天然气资产折耗问题的研究

Study on Depletion Problem of Oil and Gas Assets

石油天然气是一个国家的重要战略资源,是国民经济持续、稳定、健康发展的命脉,由于石油天然气行业的特殊性,石油天然气会计政策成为政府、石油天然气行业以及相关行业所关注的焦点,其中石油天然气资产折耗是后续计量难点之一。分析了国内外对石油天然气资产折耗的计算方法,比较了平均年限法和产量法,采用案例分析的方法,通过实际数据对比分析得出我国石油天然气行业资产折耗问题的解决方案。

Oil and gas was a national key strategic resource,the life-blood of sustainable,stabilized and healthy development of national economy.Accounting policy for oil and gas industry,as a result of the specialities of oil and gas,was concerned by government,oil and gas industry and relevant industry.One problem of accounting policy is the depletion of oil and gas assets,it is one of difficult problem to be solved.This paper analyzes the calculating methods of the depletion of oil and gas assets.Average service life method and production method are compared,the reality data are compared and analyzed,the depletion problem of oil and gas assets of China is solved by using the method.