关于新《企业会计准则第27号——石油天然气开采》的几点思考  

THOUGHT ON NEW ENTERPRISE ACCOUNTING CRITERIA NO.27——OIL AND NATURAL GAS EXPLOITATION

作　　者：马剑波[1] 刘鸣[1] 

机构地区：[1]中国石油化工股份有限公司胜利油田分公司河口采油厂财务资产中心,山东东营257200

出　　处：《资源与产业》2006年第5期83-87,共5页Resources & Industries

摘　　要：石油天然气行业是具有投资高、周期长、风险大等特性的特殊行业,其会计处理中必然包含符合行业特点的典型会计准则。我国会计准则体系的日趋完善和石油企业的陆续上市,大大推动了油气会计方法的改革,2006年一套符合油气行业生产特点的油气会计准则应运而生,《企业会计准则第27号———石油天然气开采》是此次会计准则改革的亮点之一,使得油气开采这一特殊领域有了基础的准则体系。本文阐述了我国目前石油天然气行业会计现状,并对新颁布的油气会计准则的主要特点进行了简单描述,通过与旧准则和国际惯例的两方面的主要差异比较,探讨并展望了新准则对我国大型油气企业的重要影响。The oil and gas industry is a special kind of profession characterized by high investment, long period and high risk. In the accountancy handle, typical accountancy criteria according with professional feature must be included. With the gradual improvement of our accountancy hierarchy of criteria and marketing of petroleum enterprises in succession, the reformation of oil-gas accounting method has been promoted enormously. A set of oil-gas accounting criteria,enterprise accounting criteria NO. 27 oil and natural gas exploitation, emerged in 2006 , which is one of the bright spot of this accounting criteria reformation and becomes basal hierarchy of criteria in the area of oil and gas exploitation. This paper elaborates the present situation of oil and gas accounting in China, and depicts simply the main features of oil-gas accounting criteria published only a short while ago, at the same time discusses and looks ahead the important effect of new criteria on our large petroleum enterprises through contrasting the main differences between old criteria and international practices. The aim of this paper is casting a break to attract jade and expecting more colleagues ＂understanding and high opinion for our oil-gas accounting criteria.

关 键 词：单位产量法 弃置支出准备 成果法 完全成本法 

分 类 号：F426.22[经济管理—产业经济]