Research On International Convergence Of Chinese Petroleum&Natural Gas Accounting Standards

At the beginning of this century, the International Accounting Standards Board set its aim and proposed a series of global accounting principles on improving the comparability of international financial information. The accounting principles of every country tends to be identical. In recent years, the development and convergence of international accounting have been paid attention in country and a series of actions about the convergence of international accounting has been taken. On15th January2006the Ministry of Finance issued new principles on accounting, in which Petroleum&Natural Gas Accounting Standards concerns the accounting principles of gas and oil for the first time and in the circumstance of the convergence of accounting principles it is urgent and important for those of our country. The article is guided by "convergence is process, convergence degree is a kind of state and the measuring of convergence can be measured through the measurement of convergence degree" under which by the study of convergence of international accounting of our country the qualitative problems can be measured so that the convergence of accounting principles of gas and oil and the report information of gas and oil companies can be improved. On the other hand, the article is based on the idea that convergence is interpreted as a kind of clustering and the degree of clustering and the "the degree of convergence" is the measurement of the mathematical statistics. And the measurement of studying "convergence" by the quantitative index, convergence degree is the focus and highlight of this article.This article is based on the past research, which comprehensively analyses the convergence of accounting principles of gas and oil from the perspective of quantization. By using the methods of comparative analysis and practical study this article begins from the relevant concepts of the convergence of accounting principles of gas and oil and reviews the development history of it, introduces the methods for measuring the convergence of accounting principles of gas and oil and analyses the advantages and disadvantages of the methods, uses the fuzzy clustering to analyze the accounting principles of gas and oil of our country and that of the world, discusses the adequate convergence of the accounting principles of gas and oil and that of the world. However, because of the special accounting circumstances of our country there are still differences between the accounting principles of gas and oil of our country and that of the world. On the basis mentioned above the principles and strategieson the international convergence of gas and oil accounting of our country are proposed.