浅析石油企业现行会计核算方法对成本的影响

Analysis of the Impact of Current Oil Enterprise Accounting Methods on Cost

随着我国市场经济的不断深入,我国石油行业的准入原则也逐渐与国外先进的会计准则进行融合,纷纷建立起现代化的会计核算方法,但是这些现行的会计核算方法也不能很好地反映收入与成本之间的配比原则,故而本文将对石油企业的现行核算方法进行分析,寻找对策,进而促进石油企业的健康发展。

With constant development of our market economy,our petroleum market-access principles are gradually fused with advanced foreign accounting standard.Modern accounting methods have been established one after another.However,they are unable to reflect better matching principle between income and cost.Therefore,this paper analyzes the current petroleum enterprise accounting methods and attempts to seek countermeasures for promoting a sound development of the petroleum enterprise.