大庆油田会计国际化研究

【作者】 董尚斌；

【导师】 张翠荷；

【作者基本信息】 天津财经学院 ， 会计学， 2002， 硕士

【摘要】 大庆油田会计国际化，早在油田开发建设之初吸收前苏联的会计模式就初现端倪，并为早期的大庆油田产能建设发挥了重大作用。随着我国由高度集中的计划经济过渡到有计划的商品经济，进而发展到现今的社会主义市场经济，在新的历史条件下，大庆油田会计实现新的国际化已摆到议事日程。 当今世界经济发展的重要趋向之一就是石油市场已突破了时空界限形成全球性的统一大市场。大庆油田作为我国石油工业的排头兵，不可避免地要进入国际石油市场，参与国际石油市场竞争。市场国际化的结果要求会计为企业进入国际市场和参与竞争提供真实、公允、可比，能满足国际决策需要的会计信息，因此要求大庆油田会计必须趋同国际惯例。随着大庆油田国际化经营战略的实施，大庆油田会计国际化问题日益成为研究的重要课题。对该课题的探讨研究，有助于推动大庆油田国际化进程。 本文共包括七章：第一章，大庆油田会计国际化必要性研究；第二章，大庆油田会计国际化内涵；第三章，大庆油田会计国际化参照体系：第四章，建立具有大庆油田特色的会计国际化体系初步设想；第五章，大庆油田会计国际化进程与步骤；第六章，需要注意的几个问题；第七章，结束语。更多还原

【Abstract】 The accounting internationalization of Daqing Oilfield was found in the early period of Daqing Oilfield by absorbing former USSR accounting mode. This accounting mode played an important role in the oil and gas development and production of Daqing Oilfield.With China Economy from highly-controlled planning economy to controlled commodity economy, now developed into socialist market economy, the new accounting internationalization of Daqing Oilfield will be taken into consideration.One of the important trends on world economic development today is that the petroleum market has become a common global market by breaking through the spatio-temporal limits. Daqing Oilfield, as the biggest one in Chinese oil industry, will inevitably enter international oil market, participate into the global oil market competition. The final results of market internationalization need the accounting to meet the requirements of international decision-making by providing real, fair and comparable accounting information. So the accounting of Daqing Oilfield should follow the international accounting principles, norms and conventions. With the implementation of Daqing Oilfield international business strategy, the Daqing Oilfield accounting internationalization is increasingly becoming a task. The further discussion for this task will promote the international course of Daqing Oilfield.This thesis includes seven parts as follow,Part One, Research on the necessity of the accounting internationalization in Daqing OilfieldPart Two, Research on the concept of the accounting internationalization in Daqing OilfieldPart Three, Research on the consulting system of the accounting internationalization in Daqing OilfieldPart Four, A pilot study on the tentative plan of the accounting internationalization process in Daqing OilfieldPart Five, Research on the course and steps of the accounting internationalization in Daqing OilfieldPart Six, Some observing problems during the accounting internationalization in Daqing OilfieldPart Seven, Summary更多还原