《企业会计准则第27号——石油天然气开采》规范了油气企业开采活动的会计处理,但对于油气之外的矿产资源企业还未出台具体准则予以规范。本文主要结合现行会计准则,分析和探讨了非油气单位矿区权益的会计处理,希望为这些企业的会计处理提供参考。 “Accounting Standards for Business Enterprises No. 27 - Oil and Gas Exploitation” regulates the accounting treatment of the exploitation activities of oil and gas enterprises, but has not yet promulgated specific guidelines for mineral resources enterprises other than oil and gas. Based on the current accounting standards, this paper analyzes and discusses the accounting treatment of the rights and interests of non-oil and gas units mining area, hoping to provide a reference for the accounting treatment of these enterprises.