Abstract:

Oil-gas assets calculation is one of three puzzles in oil-gas accounting. This paper, based on a foreign study achievement and a domestic practice, analyzes the present status of oil-gas assets depreciation and minus calculation methods, and presents some suggestions to improve the calculation methods regarding assets depreciation and minus referred by in the newly-issued “Enterprise Accountant Act 27—Oil-gas Extraction”.

Key words:

oil-gas assets; asset depreciation; minus; calculation

摘要：

石油天然气资产计量问题是石油天然气会计中的三大难题之一，本文在借鉴国外相关研究成果、结合国内实际的基础上，分析了我国石油天然气资产折旧与减值计量的现状,并针对新发布的《企业会计准则第27号—石油天然气开采》中涉及石油天然气资产折旧与减值计量方面的规定提出了一些粗浅的改进建议，以期对石油天然气资产计量问题的研究起到抛砖引玉的作用。

关键词: 石油天然气资产；资产折旧；减值；计量