油气储量资产与油气资产辨析及其价值计量研究

从会计实务及理论上辨析油气储量资产与油气资产内涵。油气储量资产的关键问题是其历史成本与价值的巨大差异性，公允价值计量是提供高质量油气会计信息的一种方法，但是实现尚有障碍；国际上关于油气资产公允价值计量运用条件满足性研究仍在进行中；历史成本下补充信息披露内容及方式也值得探讨。

Differentiation and Analysis of Oil - Gas Reserves and Oil- Gas Assets and Their Value Measurement

The connotation of oil-gas reserves and oil-gas assets is differentiated and analyzed from the theory and practice of accounting.It is explained that the key problem of oil-gas reserve asset is the great difference between its historical cost and its value,and fair value measurement is one effective method to get high quality oil-gas accounting information,but there are still some barriers in realizing it.At present,the research about the satisfaction condition for fair value measurement of oil-gas assets is still being conducted in the world.Meanwhile,the disclosed content and methods of additional information under the historical cost are also worth to be explored.