油气勘探等高风险行业支出资本化问题研究——基于资产定义的微观经济学视角  

On the Expenditures Capitalization Issue of Oil and Gas Exploration and Other High-risk Industry

作　　者：刘沛东[1] 

机构地区：[1]西南石油大学经济管理学院,四川成都610041

出　　处：《经济与管理》2010年第5期35-38,共4页Economy and Management

摘　　要：《企业会计准则第27号—石油天然气开采》(CAS27)对油气勘探资产计价问题进行了规定,选择了对成功勘探支出进行资本化,其余费用化的成果法。基于资产定义的经济学视角,CAS27采取成果法而完全放弃完全成本法,忽略了类似于正常存货损失的"正常勘探失败支出",不完全符合资产的定义。＂Chinese Accounting Standards No. 27 - oil and gas＂（CAS27）selected the successful efforts（SE） to capitalize the exploration and development expenditures. From the definition of assets, we find that CAS27 completely abandons the Full Costing method and ignores ＂normal expenditure on exploration failed＂ similar to those normal inventory losses, and so, CAS27 is not entirely comply with the asset definition.

关 键 词：油气勘探 资本化 高风险行业 

分 类 号：F416.22[经济管理—产业经济]