毕业论文设计《油气会计信息披露现状及存在问题研究》.doc

西安石油大学本科毕业设计（论文） 油气会计信息披露现状及存在问题研究 摘要：石油天然气是一个国家的重要战略资源，由于石油天然气行业的特殊性，石油天然气会计信息披露成为了政府、石油天然气行业以及相关行业所关注的焦点。油气会计相关信息是石油天然气企业年报中的重要组成部分，也是年报中的关键信息，直接体现着着油气开采企业的经济效益。可见对油气相关会计信息进行准确的确认、计量、记录和报告对石油天然气企业具有重要的意义，也对我国国民经济具有很大的影响。 本文通过对油气会计信息披露理论及问题的分析，以中国和美国的油气准则的规定为基础，选取三大石油公司的年报对其油气会计信息披露的内容和形式进行了研究和评析，并针对性的提出了对策和建议，以进一步寻找符合我国油气生产经营特点的会计信息披露规范。 关键词：油气资产； 会计信息；披露 Research on the Disclosed of Oil and Gas’ Accounting Information Abstract：Oil and natural gas is an important strategic resource of the country, due to the particularities of the oil and gas industry, oil and gas accounting information disclosure became a concern to the Government, the oil and gas industry and related industries of focus. Oil and gas accounting-related information is an important part in oil and gas enterprises annual reports, as well as key information in the annual report, directly reflects the economic efficiency of enterprises of oil and gas mining. Visible on the oil and gas-related accounting information accurate recognition, measurement, recording and reporting of oil and gas companies are of great significance, also has a great impact on our national economy. This article through the analysis of accounting information disclosure theory and problems of oil and gas, with China and the United States oil and gas is based on the provisions of the code, select three large oil company oil and gas accounting information disclosure of annual reports on the contents and forms of research and analysis, and targeted strategies and recommendations to further looking for meet the characteristics of management accounting information disclosure of Chinas oil and gas production. Key words：Oil and Gas Assets; Accounting Information; Disclosure PAGE II 目 录 TOC \o 1-3 \h \z \u 1 绪 论 1 1.1 研究背景及意义 1 1.2 国内外油气会计研究现状 2 1.2.1 国外研究现状 2 1.2.2 国内研究现状 3 1.3 研究方法与内容 4 2 油气会计信息披露理论及问题研究 5 2.1 会计信息披露及其目标 5 2.1.1 会计信息披露 5 2.1.2 会计信息披露的目标 5 2.2 油气会计信息披露的要求 6 2.3 油气行业特