摘要
伊朗油气资源丰富,但在欧美制裁加剧之下,西方石油公司纷纷退出伊朗油气市场,这给中国石油公司的大举进入创造了前所未有的机遇。然而,伊朗国际政治环境恶劣,战争风险客观存在,执行回购合同的阻力较大。从财务管理与会计核算的角度看,在执行回购合同过程中,需要积极探索有效的财务管理手段,细化会计核算体系,做好资金管理、财务成本管理、税费核算等工作,不断提升科学管理水平。
Iran has abundant oil & gas resources. As Europe and the US intensify their sanctions, Western oil companies are leaving the Iranian oil and gas markets, creating unprecedented opportunities for Chinese oil companies to enter in greater numbers. However, risks of conflict and the harsh international political environment for Iran will lead the buyback contract meeting with strong resistance during its execution. From the perspective of financial management and business accounting, during the execution of a buyback contract, effective financial management approaches shall be sought, the business accounting system shall be detailed, fund management, financial cost management and tax accounting shall be strengthened, and the scientific management level shall be improved continuously.
出处
《国际石油经济》
2012年第9期55-59,105,共5页
International Petroleum Economics