摘要
油气生产活动的目的在于勘探和开发油气资源。由于油气生产活动的特殊性和油气资产的重要性,许多国家和国际组织已开发或正在开发油气生产活动的计量与揭示准则。我国正在进行会计准则体系建设,油气会计准则是准则体系的重要组成部分。SFAS No.69规定了从事重要油气生产活动的上市公司需要揭示的补充信息。我国不应照搬美国的揭示要求。构建我国的油气生产揭示要求,应考虑我国油气生产活动的特殊性。
The purpose of oil and gas producing activities is exploring and developing oil and gas resources. In view of the specialty and importance of oil and gas assets, many countries and international organizations have developed or been developing standards to measure and disclose these activities. This article describes and analyses disclosure logic of SFAS No. 69, and reveals how to establish our country＇s standards about oil and gas producing activities.
出处
《石油大学学报（社会科学版）》
2005年第4期12-15,共4页
Journal of the University of Petroleum，China(Edition of Social Science)
基金
国家自然科学基金项目(70372038)
财政部重点项目(2003CACS01162)
关键词
油气生产活动
油气资产
揭示
启示
oil and gas producing activities
oil and gas assets
disclosure
inspiration
