摘要
从中国《企业会计准则第27号——石油天然气开采》和国际《矿产资源的勘探与评价》准则的制定情况入手,对比分析了两准则的制定背景、框架和内容等,结果表明中国石油天然气会计准则的国际协调程度一般。最后提出应从加强理论研究、对国际会计准则修订施加影响等几方面使中国石油天然气会计准则进行进一步国际协调的策略。
According to the ＂Enterprises accounting criteria 27th--Oil and Gas exploitation＂ and the international financial reporting standards ＂mineral resources exploration and valuation＂, this paper studies the differences between two criteria from backgI;ound, frame and content, and analyzes the international coordination on our accounting criterion. Finally this paper puts forward some ideas for Chinese petroleum gas accounting criterion to strengthen international coordination.
出处
《辽宁工程技术大学学报（社会科学版）》
2008年第4期375-376,共2页
Journal of Liaoning Technical University(Social Science Edition)
关键词
石油天然气会计准则
国际比较
国际协调
oil and gas accounting criterion
international comparison
international coordination
