石油公司应以丰补歉——面对油价风险,石油公司应计提风险准备  

Oil companies should keep money for oil price risk

作　　者：温青山[1] 李方旺[2] 

机构地区：[1]中国石油天然气集团公司财务资产部 [2]国家税务总局

出　　处：《中国石油企业》2004年第7期74-75,9,共2页China Petroleum Enterprise

摘　　要：高油价时虽然会给石油公司带来较高的收益,但低油价时,石油公司往往收入锐减、亏损严重,通常需要依赖于高油价时的积累来抵御低油价时的风险。允许石油公司计提油价风险准备是规避油价风险的有效办法之一,即当油价畸高时,石油公司计提油价风险准备并计入当期费用,减少当期利润及股利分配,进而减少当期的现金流出;当油价畸低时,石油公司转回计提的油价风险准备,增加当期利润和股利分配。Indeed, higher oil price has been of great benefit to oil companies, however, once the oil price goes down, the profits of oil companies decline sharply. Usually, oil companies needs to rely on the accumulated funds to resist the risk of lower oil price. Oil experts believe that oil companies should be allowed to take risk reserving in order to elude oil price risk.

关 键 词：石油公司 风险准备 石油价格风险 原油 中国 政府 

分 类 号：F426.22[经济管理—产业经济]