《企业会计准则第27号——石油天然气开采》是我国首次对油气田企业从事石油、天然气开采活动的会计核算方法上所做的规范,尤其在矿区权益核算方面,现行准则从其账户设置以及取得、折耗、减值、转让等一系列业务活动都做出了具体而细致的规定,具有鲜明的核算特点,但在折耗计提方法及未探明矿区权益转让方面仍然存在一些问题需要做进一步探讨。 Accounting Standards for Business Enterprises No. 27 - Oil and Gas Exploitation is the first regulation in our country on the accounting methods for the oil and gas exploration activities of oil and gas field enterprises. In particular, in terms of the mining area rights and interests accounting, the existing standards are set out from their accounts and obtained , Depletion, impairment, transfer and a series of business activities have made specific and meticulous provisions, with distinct accounting characteristics, but there are still some problems in the method of discount withdrawal and the transfer of rights and interests of unexplored mining areas need to be further explored .