油气藏成本核算体系的构建  

To Construct the Cost Accounting System in Oil and Gas Field Enterprises

作　　者：蒋耘莛[1] 

机构地区：[1]西南石油大学经济管理学院,四川成都610500

出　　处：《天然气技术》2009年第5期74-76,共3页NATURAL GAS TECHNOLOGY

摘　　要：阐述了目前油气田企业成本核算存在的主要问题,并根据油气田企业经营管理的特点和新颁布的会计准则,就油气藏成本核算体系的构建进行了探讨,提出了提高全员成本意识、制定和完善成本核算规章、推进成本核算工作的网络化、加强油气田企业的基础工作等保障措施。Based on major problems in cost accounting of oil and gas field enterprises,according to the characteristics of operation and management of these enterprises and the new accounting standards,how to construct a cost accounting system in oil and gas field enterprises is discussed.To construct this system,these companies should carry out some guarantee measures firstly,such as improving cost sense of staffs,establishing and perfecting regulations of cost accounting,promoting network based cost accounting,strengthening basic work of the oil and gas field company.

关 键 词：油气开采 成本核算 油气资产 矿区权益 核算体系 

分 类 号：F426.22[经济管理—产业经济]