油气会计准则主要规范矿区权益取得、勘探、开发和生产等活动。油气会计的核心是油气资产确认。经与美国油气会计比较,并联系我国实际,成果法与当前公认的财务会计概念框架是一致的,符合资产定义,能产生高质量的报告信息,我国油气准则应采用成果法。另外,在年度报告中可以考虑单设油气资产类别加以反映。 Oil and gas accounting standards mainly regulate mining rights, exploration, development and production activities. The heart of oil and gas accounting is the confirmation of oil and gas assets. Compared with the American oil and gas accounting, and with the reality of our country, the result method is consistent with the current conceptual framework of financial accounting, in line with the definition of assets, can produce high quality report information, and our country’s oil and gas standards should adopt the result method. In addition, in the annual report can be considered a single set of oil and gas asset categories to be reflected.