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The oil and gas industry accounting issues

Author: YuanYaWen
Tutor: ZhangJiaXing
School: Tianjin College of Finance
Course: Accounting
Keywords: Petroleum and natural gas Industry Accounting Issues Oil and gas accounting Oil and gas reserves Oil cooperation Oil and Gas Accounting Accounting For the benefit of mankind Exploitation of oil
CLC: F406.7
Type: Master's thesis
Year: 2000
Downloads: 438
Quote: 0
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Abstract


The production of oil and gas, which closely connected with the sustained, steady and healthy development of a national economy, is the lifeline of economic development. What we should care is that how to utilize those natural resources properly in order to make them serve for human being. How to do accurate accounting calculation on the oil and gas’s mining, exploitation and transportation is quite important, to which accountants must pay great attention. Accounting has entered to this field since oil and gas were discovered and mined Western countries have already had many theoretical and practical researches on accounting theory and many rules and regulations have been made. But in China the study on this subject hasn’t reached a higher level. Restricted by the planning economic system for a long period, accounting principles used in practice by oil and gas enterprise are the same as those used by common enterprises, with no consideration to its trade peculiarity at all. From the recognition of accounting elements to measurement and accounting calculation, there are many unreasonable principles. With the further reform of the socialist economic system, oil industry faces reorganization. With the development of the management system reform on oil mining field, a reasonable, united and standard accounting information system is in urgent need. Thus it is extremely important for us to strength accounting theoretical study on oil and gas in order to improve accounting practice. This thesis consists of several points as following. It analyzes the problems existed in accounting calculation on oil and gas field from the present condition of accounting. It verifies from the analysis to the properties of oil and gas that oil and gas’s reserve is enterprise assets. It puts forward the basic accounting principles and methods of cost calculation on oil and gas field in our country through the study to western countries history and present accounting condition. With the development of global economic integration and further cooperation with other countries, how to settle those accounting problems existed in cooperated projects is extremely important not only because of its special peculiarity on oil and gas production but because it is a non-enterprise body connected by contract.

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CLC: > Economic > Industrial economy > Industrial economic theory > Organization and management of industrial enterprises > Financial management and accounting
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