| The success of Chinese enterprises' coming into the abroad capital market made it emerged gradually that our accounting transaction was short of explicit accounting principles. There are some difficulties in the worldwide comparison of accounting information and we have to spend lots of agency service charge to transfer the information. Herein this status, the ministry of finance invited public biddings to studying oil and gas accounting principles and regarded it as an important question for discussion. The accounting college of DUFE carried on the study by bidding. The author attended parts of the discussion and wrote this thesis which is the fruit of his studying. The thesis consists of four parts:The first part is introduction. There are two chapters in this part. The first chapter introduces the characteristic of oil resource and the specific of oil industry. It also points out that the complexity of oil produce is the root of the accounting treatment problems for oil industry.The second chapter introduces the main puzzles in oil industry all over the world. Integrated with our practice, it puts forward the questions that we are in great need of solve the accounting treatment problems.The second part discusses the main problems in our oil enterprises' accounting treatment. It also discusses the main disparities between our country and the developed countries and puts forward suggestion to perfect the accounting treatment. There are 5 chapters in this part. Each chapter discusses the choice of accounting method in oil and gas industry, the accounting method resulted from oil field maintenances, accounting transaction of exploratory expenses, recovery ratio and the depreciation method of fixed assets.In the last part, the author uses the accounting rules of oil and gas industry in developed countries as reference. The author probes into the questions we should consider in drawing our oil and gas accounting rules and into the needed reform to define the accounting factors. |
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