石油天然气行业是一个比较特殊的行业,具有高风险、高投资等特点,而且石油天然气资源的会计处理具有显著的行业特点,但是我国一直没有一套完整的适应油气资源的会计准则规范,同国外准则相比,我国油气企业使用的会计规范一直都不适应油气行业的生产特点,这对于石油天然气开采行业的发 The oil and gas industry is a relatively special industry, with characteristics of high risk and high investment. Moreover, the accounting treatment of oil and gas resources has significant industry characteristics. However, China does not have a complete set of norms of accounting standards for oil and gas resources, Compared to the guidelines, accounting standards used by China’s oil and gas companies have not adapted to the production characteristics of the oil and gas industry, which for the oil and gas mining industry hair