国际油气业务主要合同模式和其会计方法选择研究.docVIP

AbstractOilandgasproductionisrelatedtothesustained,stableandhealthydevelopmentofthenationaleconomics.Howtoaccuratelyaccountoilandgasexploration,exploitation,developmentisarealproblemofaccounting.Inordertoregulatethespecifictransactionsoreventsofoilandgasindustry,theU.S.,Britain,Canada,Australia,SouthAfrica,Indonesia,Nigeria,andtheInternationalAccountingStandardsBoard(IASB)haveissuedspecificoilandgasaccountingstandards.Inchina,thestudyoftheoilandgasaccountingbeganintheeighties,untilthemid-ninetiesitscomprehensiveandsystematicstudybegan.WiththedeepeningofChinaseconomicreformandspeedupoftheeconomicglobalizationprocess,ChinasMinistryofFinanceissuedtheAccountingStandardsforEnterpriseswiththeNo.27-“oilandgasin2006.Thestandardsrugulatethehotanddifficultissuesinthecurrentoilandgasdevelopment,includinginobtainoftheminingrights,exploration,development.Italsoregulatesthedisclosureoftheproductionofoilandgasminingactivities.Thisisthefirststandardaccountingpracticesreleasedforthespecificaloilandgasindustry.Itsreleasedfortheimprovementofoilandgasaccountinginformationquality,reducethelistedcostofinformationdisclosureinourforeignoilcompanies,andpromotethedevelopmentofChinasoilandgasindustrydevelopment.Overall,Chinasoilandgasaccountingstandardsandinternationalpracticebasicallyachievedconvergence.Thearticlehasmadeacomprehensiveandsystematicstudyontheinternationaloilandgasbusinessaccountingmethods,whichisbasedontheanalysisanddiscussionofthemajorinternationaloilandgasproductionoperationsaccountingpolicies,themaincontractmodelandaccountingmethods.Keywords:oilandgasbusiness,contractsmethod,choiceofaccountingmethodi学位论文原创性声明本人郑重声明：所呈交的学位论文，是本人在导师的指导下，独立进行研究工作所取得的成果。除文中已经注明引用的内容外，本论文不含任何其他个人或集体已经发表或撰写过的作品成果。对本文所涉及的研究工作做出重要贡献的个人和集体，均已在文中以明确方式标明。本人完全意识到本声明的法律责任由本人承担。特此声明学位论文作者签名：年月日学位论文版权使用授权书本人完全了解对外经济贸易大学关于收集、保存、使用学位论文的规定，同意如下各项内容：按照学校要求提交学位论文的印刷本和电子版本；学校有权保存学位论文的印刷本和电子版，并采用影印、缩印、扫描、数字化或其它手段保存论文；学校有权提供目录检索以及提供本学位论文全文或部分的阅览服务；学校有权按照有关规定向国家有关部门或者机构送交论文;学校可以采用影印、缩印或者其它方式合理使用学位论文，或将学位论文