| 我国石油天然气会计准则国际协调探讨 |
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| 引用本文： | 张自伟,杜海薇.我国石油天然气会计准则国际协调探讨[J].石油化工技术经济,2006,22(6):45-47,52. |
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| 作者姓名： | 张自伟 杜海薇 |
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| 作者单位： | [1]滨州学院经济与管理系,256603 [2]辽河油田浅海石油开发公司,盘锦124010 |
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| 摘 要： | 以我国石油天然气会计准则《石油天然气开采》和国际财务报告准则《矿产资源的勘探与评价》为研究对象，从范围框架和内容方面对两个准则进行对比分析，并结合我国石油：无然气会计准则国际协调情况，对我国石油天然气会计准则国际协调策略进行探讨。
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| 关 键 词： | 石油天然气会计准则 国际财务报告准则 国际协调 |
| 收稿时间： | 2006-08-29 |
| 修稿时间： | 2006-08-29 |
Discussion on Harmonization of Chinese Oil and Gas Accounting Standard with International Standard |
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| Zhang Ziwei,Du Haiwei.Discussion on Harmonization of Chinese Oil and Gas Accounting Standard with International Standard[J].Techno-Economics in Petrochemicals,2006,22(6):45-47,52. |
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| Authors: | Zhang Ziwei Du Haiwei |
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| Institution: | 1 Department of Economy and Management, Binzhou University ,256603 ;2The Offshore Oil Developing Corporation, Liaohe Oilfield, Panjin 124010 |
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| Abstract: | This paper studied the harmonization of CAS27:Production of Oil and Gas with IFRS6:Exploration for and Evaluation of Mineral Resources,compared the scope frame and contents of them,and discussed the strat- egies of international harmonization of Chinese oil and gas accounting standard based on the international har- monization situation of CAS27. |
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| Keywords: | oil and gas accounting standard international financial reporting standards international harmonization |
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