石油天然气资产初始计量方法的探讨  

Discussion on Initial Measurement Method of Oil and Gas Asset

作　　者：袁嘉琪[1] 匡建超[1,2] 王众[2] 

机构地区：[1]成都理工大学商学院,四川成都610059 [2]成都理工大学管理科学学院,四川成都610059

出　　处：《国土资源科技管理》2014年第3期89-93,共5页Scientific and Technological Management of Land and Resources

基　　金：教育部人文社会科学规划基金项目(11YJAZH043);四川矿产资源中心项目(SCKCZY2011-ZD005)

摘　　要：石油天然气资产的特殊性决定其在会计核算中不同于一般的资产,一般的会计计量方法对其显然不适用。因此如何从一开始就科学、准确地计量油气资产显得十分重要。选择合适的初始计量方法,不仅有助于资源型企业控制成本、提高利润,而且有利于实现资源的优化配置。从目前行业主要运用的两种方法出发,通过深入分析二者的操作流程和影响因素,系统地评价其产生的经济后果,最后选择出更加适合我国油气行业的计量方法。The particularity of oil and gas asset determines its differences from common assets in financial accounting, and common accounting measurement methods cannot be applied in this case. Therefore, it is important to measure oil and gas asset scientifically and accurately from the beginning. Selection of a suitable initial measurement method can help the resource-based enterprises monitor the cost and boost profits as well as optimizing the resource allocation. Based on two major methods adopted in oil and gas asset measurement, this paper elaborately analyzes their operation process and influence factors, systematically evaluates their economic consequences and finally chooses the one more applicable for oil and gas industry in China.

关 键 词：石油天然气资产 初始计量 成果法 完全成本法 

分 类 号：F234.4[经济管理—会计学]