【摘要】 石油天然气行业的特殊性决定了需要制订专门的石油天然气会计准则对其会计活动进行指导和规范。美国财务会计准则委员会(FASB)和美国证券交易委员会(SEC)先后颁布了六个与石油天然气相关的会计准则和规则,我国也于2005年7月颁布了《企业会计准则第××号——石油天然气开采》(征求意见稿)。本文就中美石油天然气会计准则的重要方面进行比较,并结合我国石油天然气会计信息披露现状对我国石油天然气开采会计准则(征求意见稿)的改进提出建议:加强对我国国情下的石油天然气会计理论进行研究;在我国石油天然气开采会计准则中增加基本名词解释,完善关于披露等会计处理的规定,增加关于涉外活动会计处理的规定。更多还原

【Abstract】 The particularity of the oil and gas industry necessitates thepreparation of specific oil and gas accounting standards to guide andstandardize oil and gas production activities. The Financial AccountingStandard Board (FASB) and the Securities and Exchange Commission(SEC) of the USA have successively promulgated six accountingstandards and regulations on oil and gas. China promulgated theAccounting Standard for Business Enterprises No. XX - Oil and GasProduction (Draft) in July 2005. This Paper compares the importantaspects of China-USA Oil and Gas Accounting Standards and, bytaking into consideration the status of disclosure of oil and gasaccounting information in China, suggests improvements on theAccounting Standards for Oil and Gas Production in China (Draft), i.e. further study oil and gas accounting theories suitable for China, adddefinitions of the basic terms to the Accounting Standards for Oil andGas Production in China to improve the regulations on such accountingtreatment as disclosure, and add regulations concerning accountingtreatment of the foreign-related affairs.更多还原