借鉴国外经验 改革石油企业会计核算办法
Reform Accounting Methods in Petroleum Enterprises By Using the Experience of Other Coumtries for Reference
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摘要: 从石油企业顺应世界经济全球化的趋势入手，引出改革石油企业会计核算办法的问题，分析了国内石油企业现行会计核算办法与国外通用办法的主要区别和存在的局限性，提出了借鉴国外通用的“成果法”，从矿区取得成本、勘探成本、开发成本、开采成本和折旧及税费的处理方法等方面来改革现行核算办法的途径和意义。Abstract: This paper analyzes the main differences and limitations of the present accoumting methods in Chinese petroleum enterprises with that of the universal accounting methods in the world． The universal ″achievement method″in the world should be used for reference． This paper also presents the ways and significance of present accounting method reform in respects of lease rent charge exploration cost development cost recovery cost and treatment methods of amortization cost and tax．
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