国土资源科技管理
國土資源科技管理
국토자원과기관리
Scientific and Technological Management of Land and Resources
2014年
3期
89~93
,共null页
石油天然气资产 初始计量 成果法 完全成本法
石油天然氣資產 初始計量 成果法 完全成本法
석유천연기자산 초시계량 성과법 완전성본법
oil and gas assets ; accounting measurement; successful efforts accounting ; full costing
石油天然气资产的特殊性决定其在会计核算中不同于一般的资产，一般的会计计量方法对其显然不适用。因此如何从一开始就科学、准确地计量油气资产显得十分重要。选择合适的初始计量方法，不仅有助于资源型企业控制成本、提高利润，而且有利于实现资源的优化配置。从目前行业主要运用的两种方法出发，通过深入分析二者的操作流程和影响因素，系统地评价其产生的经济后果，最后选择出更加适合我国油气行业的计量方法。
石油天然氣資產的特殊性決定其在會計覈算中不同于一般的資產，一般的會計計量方法對其顯然不適用。因此如何從一開始就科學、準確地計量油氣資產顯得十分重要。選擇閤適的初始計量方法，不僅有助于資源型企業控製成本、提高利潤，而且有利于實現資源的優化配置。從目前行業主要運用的兩種方法齣髮，通過深入分析二者的操作流程和影響因素，繫統地評價其產生的經濟後果，最後選擇齣更加適閤我國油氣行業的計量方法。
석유천연기자산적특수성결정기재회계핵산중불동우일반적자산，일반적회계계량방법대기현연불괄용。인차여하종일개시취과학、준학지계량유기자산현득십분중요。선택합괄적초시계량방법，불부유조우자원형기업공제성본、제고리윤，이차유리우실현자원적우화배치。종목전행업주요운용적량충방법출발，통과심입분석이자적조작류정화영향인소，계통지평개기산생적경제후과，최후선택출경가괄합아국유기행업적계량방법。
The particularity of oil and gas asset determines its differences from common assets in financial accounting, and common accounting measurement methods cannot be applied in this case. Therefore, it is important to measure oil and gas asset scientifically and accurately from the beginning. Selection of a suitable initial measurement method can help the resource-based enterprises monitor the cost and boost profits as well as optimizing the resource allocation. Based on two major methods adopted in oil and gas asset measurement, this paper elaborately analyzes their operation process and influence factors, systematically evaluates their economic consequences and finally chooses the one more applicable for oil and gas industry in China.
