页岩气等石油天然气开采行业由于其具备高风险、单项成本高等特点,需要专门制定特殊的会计准则来规范这一特殊行业。石油天然气被誉为现代工业的血液,而页岩气作为一种从页岩层中开采出来的天然气,凭借着其开采生命长和生产周期长的特点成为能源界新宠。我国页岩气储量高达30万亿立方米以上,蕴含着巨大的经济价值,如何规范页岩气资产会计核算显得十分关键。 Shale gas and other oil and gas extraction industry due to its high risk, high cost per unit, you need to develop special accounting standards to regulate this particular industry. Oil and gas are hailed as the blood of modern industry. As a kind of natural gas extracted from shale layer, shale gas has become the new energy darling because of its long mining life and long production cycle. China’s shale gas reserves up to more than 30 trillion cubic meters, contains a huge economic value, how to regulate accounting of shale gas assets is very crucial.