由于石油天然气行业具有高风险、高收益、投入与产出不一定成比例、石油天然气深埋在地下不可见等特点,其资产的计量就成为石油天然气会计的一大难题。而建立在资产计量基础之上的石油天然气资产的减值计提对资产的账面价值有着较大的影响。本文分析了石油天然气资产减值问题的特殊性,并结合我国石油天然气企业资产减值计提的现状提出政策建议。 As the oil and gas industry has high risk, high yield, input and output are not necessarily proportional, oil and gas buried in the ground is not visible characteristics, the measurement of assets has become a major problem accounting oil and gas. The impairment of oil and gas assets based on assets measurement has a significant impact on the carrying amount of assets. This paper analyzes the peculiarities of the problem of depreciation of oil and gas assets, and puts forward some policy suggestions based on the current situation of assets depreciation in China’s oil and gas industry.