| 我国石油天然气会计存在的问题及其改进 |
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| 引用本文： | 刘金星. 我国石油天然气会计存在的问题及其改进[J]. 北方经贸, 2005, 0(4): 57-59 |
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| 作者姓名： | 刘金星 |
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| 作者单位： | 长春税务学院,吉林,长春,130021 |
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| 摘 要： | 统一的会计制度不能够反映石油天然气会计的特殊性,海外上市的石油公司虽然采用国际通用的成果法,但在某些具体处理上仍然存在缺陷。为提高会计信息的决策相关性,应在储量信息报告等诸多方面对我国的石油天然气会计予以完善
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| 关 键 词： | 成果法 完全成本法 探明储量 |
| 文章编号： | 1005-913X(2005)04-0057-03 |
| 修稿时间： | 2004-12-06 |
PROBLEM IN CHINA''''S OIL AND GAS ACCOUNTING AND ITS IMPROVEMENT |
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| LIU Jin-xing. PROBLEM IN CHINA''''S OIL AND GAS ACCOUNTING AND ITS IMPROVEMENT[J]. Northern Economy and Trade, 2005, 0(4): 57-59 |
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| Authors: | LIU Jin-xing |
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| Abstract: | The united accounting system could not demonstrate the of oil and gas accounting,the overseas listed companies of oil and gas industry use successful effort method which is popular in the world,but some defects are still existing in the concreted method.In order to improve the relevance of accounting information,some measures in many aspects in cluding the report of oil and gas reserve should be taken. |
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| Keywords: | successful efforts full cost proved reserves |
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