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近年来,世界范围内主要的海上油气田陆续进入开发的中后期,各种海上油气生产装置和设施按照相关国际法律法规的规定均面临拆除和处置。虽然我国的海洋石油工业还相对年轻,但据初步估计目前使用的海上油气设施大部分也将在2005年后开始弃置。海上油气田的弃置一是对海洋生态环境影响大,二是弃置作业技术设备要求高,涉及巨额的成本支出,因而成为关注的焦点。本文主要从会计处理的角度,对如何解决巨额的弃置成本问题进行探讨。
In recent years, the major offshore oil and gas fields in the world have been gradually entering the middle and late stages of development. All kinds of offshore oil and gas production installations and facilities are facing dismantling and disposal in accordance with relevant international laws and regulations. Although China’s offshore oil industry is still relatively young, it is initially estimated that the majority of offshore oil and gas facilities currently in use will also be abandoned after 2005. Disposal of offshore oil and gas fields is one of the major impact on the marine ecological environment, and second, disposal of technical equipment, high operating requirements, involving huge costs, which has become the focus of attention. This article mainly discusses how to solve the huge amount of disposal costs from the accounting treatment point of view.