公允价值在石油天然气会计中的运用  

Application of Fair Value in Oil and Gas Accounting

作　　者：龚光明[1] 侯涛[2] 

机构地区：[1]湖南大学会计学院 [2]中国石油西南油气田分公司结算中心

出　　处：《天然气技术》2007年第5期73-76,共4页NATURAL GAS TECHNOLOGY

基　　金：国家自然科学基金项目(批准号为70372038)研究成果的一部分

摘　　要：随着市场经济的发展,微观主体经济活动所面临的不确定性和风险越来越大,历史成本信息与决策未来的相关性越来越低,因而人们开始更加关注会计信息的决策相关性,公允价值和现值在会计中的运用便是其关注的结果。在分析会计计量目标导向的基础上,介绍了公允价值(现值)在石油天然气会计中的运用情况,并简要评价了我国石油天然气会计准则。Along with the development of market economy, micro economic entities are faced with more and more uncertainty and risks. In such environment, the relevance of historical cost information and decision-making is becoming lower and lower. People become more concerned about the relevance of accounting information with decision-making. As a result, fair value and the present value begin to applied in accounting. On the basis of objective-oriented analysis of accounting measurement, this paper introduces the applications of fair value in the oil and gas accounting, and briefly evaluates oil and gas accounting standards of China.

关 键 词：会计计量 公允价值 石油天然气会计 

分 类 号：F426.22[经济管理—产业经济]