摘要
随着市场经济的发展,微观主体经济活动所面临的不确定性和风险越来越大,历史成本信息与决策未来的相关性越来越低,因而人们开始更加关注会计信息的决策相关性,公允价值和现值在会计中的运用便是其关注的结果。在分析会计计量目标导向的基础上,介绍了公允价值(现值)在石油天然气会计中的运用情况,并简要评价了我国石油天然气会计准则。
Along with the development of market economy, micro economic entities are faced with more and more uncertainty and risks. In such environment, the relevance of historical cost information and decision-making is becoming lower and lower. People become more concerned about the relevance of accounting information with decision-making. As a result, fair value and the present value begin to applied in accounting. On the basis of objective-oriented analysis of accounting measurement, this paper introduces the applications of fair value in the oil and gas accounting, and briefly evaluates oil and gas accounting standards of China.
出处
《天然气技术》
2007年第5期73-76,共4页
NATURAL GAS TECHNOLOGY
基金
国家自然科学基金项目(批准号为70372038)研究成果的一部分
关键词
会计计量
公允价值
石油天然气会计
Accounting measurement Fair value Oil and gas accounting
