助推油气勘探领域改革的油气会计准则修改探讨  

A discussion on the revision of oil and gas accounting standards

作　　者：刘朝全[1] 陈建荣[1] 夏初阳 苏穗燕[1] 

机构地区：[1]中国石油集团经济技术研究院

出　　处：《国际石油经济》2017年第11期25-27,共3页International Petroleum Economics

摘　　要：中国现行的油气会计准则已经不能满足多种所有制资本进入油气勘探开发领域的需要,影响了中国油气行业的进一步发展。为增强油气自主供给和保障能源安全,顺应油气勘探开发领域改革开放的需要,中国应借鉴美国的做法,在会计准则对于勘探支出的会计处理方法的规定上,增加"完全成本法",与"成果法"并存,允许中小型油气企业自主选择。建议尽快修改中国现行的油气会计准则。Current oil and gas accounting standards no longer adapt to the needs for multiple ownership capital＇s entering the field of oil and gas exploration and development, which affected the further development of China＇s oil and gas industry. In order to enhance the autonomous energy supply, ensure energy security and comply with the needs of reform and opening up in the field, China should learn from the practice of the United States, add ＂full cost method＂ and make it coexist with ＂successful efforts＂ on the accounting treatment methods of exploration expenditure, and let small medium-sized enterprises choose by themselves. The paper suggests that regulatory agencies should revise China＇s current oil and gas accounting standards as soon as possible.

关 键 词：油气会计准则 成果法 完全成本法 油气勘探 

分 类 号：F406.7[经济管理—产业经济] F426.22