论发现价值会计

On Accounting for Discovery Value

以石油勘探开发活动为背景 ,探讨了发现成本与发现价值的脱离 ,以及由此引起的会计问题 ,进而 ,创立发现价值会计的概念和模式 ,作为对传统历史成本的发展和延伸。

On the ground of petroleum exploration and development, this paper inquires into the separation of discovery cost from discovery value, and the accounting problems. It further establishes the concept and pattern for accounting of discovery value so as to act as the development and extension to the traditional historic cost.