Research On The Method And Application Of Oil Resource Balance Sheet

Petroleum has always profoundly affected the progress of human civilization and the trajectory of social and economic development,so it is called the "blood of industry"and is one of the important indicators for the improvement of the country's output level.However,with the development of society and economy,the country's demand for oil is increasing year by year,because the government cannot accurately control the status quo of local oil resources,leading to regional over-exploitation of oil,and the environmental damage caused by the exploitation of resources has also increased year after,year,to restore the environment.In order to realize the sustainable development of non-renewable resources,the country decided to start compiling the balance sheet of natural resources,and compiling the balance sheet of oil resources is an indispensable and important part of it.The construction of the balance sheet can obtain the total amount and net value of the regional oil resource assets,and at the same time link the social and economic activities with the environmental damage in the oil resource extraction and refining stage to obtain the oil resource environmental liabilities,which can be used clearly and intuitively.They can understand the current status of petroleum resources in the region,facilitate the government to carry out the work of financial evaluation of petroleum resources social ecological compensation,and formulate relevant policies to promote the rational development of petroleum resources,so as to realize sustainable planning of petroleum resources.This paper uses net present value method to predict the amount of value based on the actual amount of assets when preparing and researching the balance sheet of petroleum resources,and calculates the environmental liabilities by applying the measurement model of the whole life cycle environmental cost.Through literature analysis,it is concluded that the oil resources balance sheet is based on the preparation assumptions,element definitions and preparation principles.Based on this,the corresponding accounting subjects are set up,and the oil resources balance sheet preparation framework is designed,based on Shaanxi Province in 2017.Based on the data in 2018,the environmental liabilities of Shaanxi Province in the oil extraction and refining stage were calculated,and the oil resource balance sheet of Shaanxi Province in 2018 was filled out based on the data,and VBA was applied to the oil resource asset-liability accounting on the basis of Excel.The main research results of the article are as follows:(1)The framework of the oil resource balance sheet has been constructed,and the accounts of oil resource assets and liabilities have been set separately;(2)An accounting system for oil resource assets and liabilities has been constructed;(3)The 2018 oil resource balance sheet of Shaanxi Province was compiled;(4)The development system simplifies the accounting process and improves work efficiency.The above research shows that this article has practical practical significance for the preparation of oil resources balance sheets,and has good practicability under the system development based on Excel VBA,and provides quick and accurate accounting for the assets and liabilities of oil resources balance sheets a new way.