新的会计核算规则对石油天然气行业的影响  

Influence of the New Accounting Conversion Rule on the Petroleum and Natural Gas Industry

作　　者：武广[1] 韩云[1] 

机构地区：[1]中国石化集团华北石油局

出　　处：《山西科技》2007年第4期25-26,共2页Shanxi Science and Technology

摘　　要：石油天然气开采行业的特点决定了其会计处理与其他行业有很大的差别,在三大石油公司海外上市和全球经济一体化的情况下,我国正努力实现与国际会计准则趋同。为此,财政部于2006年2月15日发布了石油天然气开采会计准则,新的核算规则必然对我国的石油天然气行业产生重大的影响。The characteristics of petroleum and natural gas mining industry determined its accounting difference from other industries, under the situation of global economy and three major Chinese gas companies being listed overseas, China is trying to go with the international accounting criteria. Therefore, the Financial Ministry issued the accounting criteria for petroleum and natural gas mining on February 15, 2006, which will greatly influence the petroleum and natural gas industry in China.

关 键 词：石油天然气开采 行业特点 核算规则 行业影响 

分 类 号：F407.22[经济管理—产业经济]