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管道运输作为一种重要的运输方式,对于天然气、原油及成品油等散货流体物资的运、转、输发挥着不可替代的作用。自1865年美国建成世界上第一条输油管道至今,管道运输业已有近150年的历史。随着管道里程的增加,陆上原油运输目前已基本实现管道化,管道运输在我国综合运输体系中正发挥越来越大的作用。然而,一直以来人们都更关注管道建设、维护、清理等技术细节,却忽视了对相关会计问题的研究,致使管输企业日常运营中存在的困扰始终得不到解决。
As an important mode of transportation, pipeline transportation plays an irreplaceable role in the transportation, transportation and transportation of bulk fluid such as natural gas, crude oil and refined oil. Since 1865 the United States built the world’s first oil pipeline so far, the pipeline transportation industry has been nearly 150 years of history. With the increase of pipeline mileage, crude oil transportation onshore has basically become pipeline. Pipeline transportation is playing a more and more important role in China’s comprehensive transportation system. However, people have been paying more attention to technical details such as pipeline construction, maintenance and cleanup, but have neglected the research on related accounting issues, which has left unsettled problems in the day-to-day operations of pipelines.