油气会计对环境恢复成本的会计处理

Environment-restoring Cost:Handling Accounts in Oil & Gas Accounting

环境负债问题的研究已经引起会计界的关注。结合我国石油企业的具体问题 ,就环境“恢复成本”在油气会计中的会计处理这一重要课题 ,借鉴国际理论界的研究成果 ,在理论和实践的可行性上进行了初步探讨。

The problem of environmental debt has drawn much attention from the accounting circle.In view of the specific problems in China's oil enterprises and in light of the research findings of international circle of theoretical study,a preliminary study is made on the feasibility of establishing handling accounts for environment-restoring cost in oil and gas accounting.