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石油和天然气是当今世界各国进行发展所需要的最重要的能源已经得到了各国的普遍优先利用,实现了人类社会的飞速前进。在我国国民经济的发展过程中石油和天然气行业作为支柱性产业发挥了极大的作用,令石油天然气企业得到大幅度发展。但是由于石油天然气行业具有的高投资、高风险的特征和社会经济环境的日新月异,也增加了石油天然气企业发展的压力和风险。所以,会计核算对石油天然气企业的规划发展发挥着极大的作用,同时石油天然气企业中的会计核算也形成了不同于其他行业的特性。本文就要对石油天然气企业会计核算的相关问题进行简要概述,以供参考。
Oil and natural gas are the most important energy sources required by all countries in the world today for their development. They have enjoyed universal priority and have achieved rapid progress in human society. In the process of national economy development in our country, the oil and gas industry played a great role as a pillar industry, resulting in a substantial development of oil and gas enterprises. However, due to the high investment, high-risk characteristics and rapid socio-economic environment that the oil and gas industry has, the pressure and risk for the development of oil and natural gas enterprises have also increased. Therefore, accounting plays an important role in the planning and development of oil and gas enterprises, while the accounting in oil and gas enterprises also forms a different characteristic from other industries. This article will be on the oil and gas accounting issues related to a brief overview for reference.