随着新会计准则的推出以及ERP思想的推进,油田公司会计环境发生了深刻的变化,其会计基础工作已不能满足油田公司经济活动分析和财务管理工作的开展。对此,笔者结合油田公司会计基础工作的现状,就如何规范油田公司会计基础工作的对策进行研究,以期提高油田公司会计信息质量,满足各利益相关方的信息需求。 With the introduction of new accounting standards and the advancement of ERP, the accounting environment of oilfield companies has undergone profound changes. The basic accounting work of oilfield companies can no longer satisfy the economic activities analysis and financial management of oilfield companies. In this regard, the author of the oil company accounting basis of the status quo, on how to regulate the oil company accounting basis of countermeasures to study, with a view to improving the quality of oilfield accounting information to meet the information needs of stakeholders.