油气田会计基础工作存在的问题及对策

Problems in Basic Accounting Work of Oil and Gas Field Companies and the Countermeasures

指出了油气田企业会计基础工作在往来款项、投资大修、材料、资金及凭证方面存在的问题,并对其原因进行了分析,提出了相应对策,如加大会计基础工作宣传力度,落实会计基础工作责任,提高财务人员素质以及加大稽核检查力度等。

There are many problems existing in basic accounting work of oil and gas field companies related to current account, heavy repair expenditure, materials, capital and accounting documents. The causes are investigated and observed so as to find out corresponding measures to improve quality of basic management work. Suggestions such as enhancing propaganda, ascertaining responsibilities, improving quality of financial personnel and strengthening check and audit are proposed.