The Research Quantity And The Question Of Value Of Information Disclosure Of Oil And Gas

Oil and gas industry are mainly composed of exploitation of oil and gas resources.Therefore,oil and gas reserves of oil enterprises is not only related to the development of enterprises, but also it is an important reference data for economy and people’s livelihood of our country. Oil and gas resources as the main material of oil enterprises, it is the driving force for the development of enterprise. It is not only promoting the economy of enterprise, but also it is benefit to the enterprise for sustainable development.With the globalization of economy in our country, there are three major oil and gas company in our country, as CNPC, Sinopec and cnooc is link to the world economy. After the oil companies listed financing, it finances are more transparent, users of financial information to the oil companies are pay more attention to the information of oil and gas reserves. Therefore, it is very important to provide accurate information of oil and gas reserves, meet the requirements of its decision-making for investors, management and corporate creditors. For financial accounting, oil and gas reserves are an asset in the enterprise, and then it need for recognition, measurement and disclosure. This agreement has been formed the theoretical circle both at home and abroad. But the meaning of oil and gas reserves assets, the choice of measurement attributes and oil enterprise information disclosure, object and mode of oil and gas reserves has been become the largest and most differences in the domestic and foreign financial accounting.This paper mainly study on the oil and gas reserves information disclosure, in view of the disclosure rules of different oil and gas reserves at home and abroad, this paper puts forward to the meaning of research for information of disclosure reserves. For the one hand, this paper describes the theory of oil and gas reserves disclosure. And then, oil and gas reserves and its value are defined, at last it shows the differences rules at home and abroad; For the other hand, according to the disclosure in financial reports of petroleum enterprise for our country reserves. It combined with the method of regression analysis and qualitative analysis, secondly, analyzing the information of disclosure of oil and gas and its petroleum enterprise assets correlation; to find out the disadvantages of oil and gas reserves information of oil enterprises in our country, to find the best way of disclose methods for oil and gas reserves of petroleum enterprises in our country, and it is better meet the requirements of information users, puts forward suggestions on perfecting the existing disclosure rules. This paper in order to through the reserves and value disclosure of oil and gas, it is become more reasonable for financial report information disclosure of oil and gas enterprise. In line with international standards for China’s oil and gas reserves assets, expanding opening to the outside world, evaluation correctly of exploration results and on the basis of full use of oil and gas resources, it provides some references for the optimization of investment structure.