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环境负债问题的研究已经引起会计界的关注。结合我国石油企业的具体问题 ,就环境“恢复成本”在油气会计中的会计处理这一重要课题 ,借鉴国际理论界的研究成果 ,在理论和实践的可行性上进行了初步探讨。
The study of environmental liabilities has drawn the attention of the accounting profession. Combined with the specific problems of oil companies in our country, this paper discusses the important issue of accounting treatment of environment “recovery costs” in oil and gas accounting, draws lessons from the research results of international theoretical circles and probes into the feasibility of theory and practice.