摘要

2006年2月15日，我國頒布了新企業(yè)會計(jì)準(zhǔn)則體系，由一項(xiàng)基本會計(jì)準(zhǔn)則和38項(xiàng)具體會計(jì)準(zhǔn)則組成。新準(zhǔn)則中對資產(chǎn)減值會計(jì)處理做了較大變動，較為系統(tǒng)地單列《企業(yè)會計(jì)準(zhǔn)則—資產(chǎn)減值》以更好地規(guī)范實(shí)踐。新準(zhǔn)則對一般企業(yè)資產(chǎn)減值提供了依據(jù)，但是對于石油加工企業(yè)油氣資產(chǎn)減值問題并沒有做出特別規(guī)定。而且在對準(zhǔn)則進(jìn)行新舊比較和國際比較的文獻(xiàn)中，對于石油加工企業(yè)固定資產(chǎn)減值問題的研究相對較少。所以本文通過對大慶油田xx實(shí)業(yè)公司油氣資產(chǎn)資料的分析與相關(guān)資料的查閱，結(jié)合新會計(jì)準(zhǔn)則中有關(guān)油氣資產(chǎn)減值的相關(guān)要求的執(zhí)行情況系統(tǒng)分析。針對其特殊性提出合理、可行的改進(jìn)建議。進(jìn)一步完善企業(yè)油氣資產(chǎn)減值的處理方法，并就如何有效實(shí)施新準(zhǔn)則提出建議。

關(guān)鍵詞 油氣資產(chǎn) 資產(chǎn)減值 資產(chǎn)組 未來現(xiàn)金流量


Abstract

February 15, 2006, China promulgated a new system of Accounting Standard for Business Enterprises, from a basic accounting standards and IAS 38 specific components. The new guidelines for asset impairment accounting treatment of changes made larger, more systematic single "Accounting Standard for Business Enterprises - Impairment of Assets" to better regulate the practice. General business of the new guidelines provide a basis for impairment of assets, but for oil-processing enterprises in the issue of oil and gas assets for impairment and no special provisions made. But also in comparison to the old and the new guidelines and the International Comparison of the literature, for impairment of fixed assets of oil processing enterprises in a relatively small study.Therefore, this article by Daqing Oilfield Lung Fung Industrial Company′s analysis of oil and gas assets and related information available, combined with the new accounting standards relating to oil and gas assets for impairment related to the implementation of the requirements analysis. Specificity for its reasonable and feasible suggestions for improvement. Oil and gas assets of enterprises to further improve the treatment of impairment, and on how the new guidelines for the effective implementation of recommendations.

Key words oil and gas assets Impairment of assets Assets Group future cash flows


目錄

摘要 Ⅰ
Abstract Ⅱ

第1章 緒論 1
1.1選題背景 1
1.2國內(nèi)外研究現(xiàn)狀 1
1.2.1國外研究現(xiàn)狀 1
1.2.2國內(nèi)研究現(xiàn)狀 2
1.3研究意義和目的 3
1.3.1研究目的 3
1.3.2研究意義 3
1.3.3研究內(nèi)容及方法 3
第2章資產(chǎn)減值會計(jì)理論基礎(chǔ) 5
2.1資產(chǎn)減值會計(jì)的理論背景 5
2.2資產(chǎn)減值中資產(chǎn)組理論 6
2.3資產(chǎn)減值與折舊的關(guān)系 9
第3章xx實(shí)業(yè)公司油氣資產(chǎn)減值的現(xiàn)狀及問題 12
3.1大慶油田xx實(shí)業(yè)公司概況 12
3.2企業(yè)資產(chǎn)的特殊性 12
3.3企業(yè)資產(chǎn)減值的現(xiàn)狀 13
3.4企業(yè)資產(chǎn)減值存在的問題及分析 14
3.4.1資產(chǎn)組的認(rèn)定不當(dāng) 14
3.4.2估計(jì)未來現(xiàn)金流量現(xiàn)值存在困難 15
3.4.3儲量信息報(bào)告不足 15
3.4.4油氣資產(chǎn)棄置費(fèi)用核算不當(dāng) 16
第4章企業(yè)資產(chǎn)減值問題的解決建議 17
4.1合理認(rèn)定資產(chǎn)組 17
4.2合理未來現(xiàn)金流量現(xiàn)值 18
4.3提取棄置準(zhǔn)備金 20
4.4加強(qiáng)油氣儲量的管理 22
4.5加強(qiáng)會計(jì)人員職業(yè)判斷能力和業(yè)務(wù)素質(zhì) 23
結(jié)論 25
致謝 26
參考文獻(xiàn) 27