| 国内油气储量评估及信息披露与SEC对比分析 |
| |
| 引用本文： | 刘超英,郭娜,闫相宾.国内油气储量评估及信息披露与SEC对比分析[J].资源与产业,2009,11(2):18-22. |
| |
| 作者姓名： | 刘超英 郭娜 闫相宾 |
| |
| 作者单位： | （1.中国石油化工股份有限公司 石油勘探开发研究院，北京 100083 ； 2.中国石油大学 资源与信息学院，北京 102249；3.中央财经大学 会计学院，北京 100081） |
| |
| 摘 要： | 美国石油储量评估和信息披露制度与中国的差异直接影响着中国石油上市公司的信誉和股票价格，分析其差异性，对现阶段中国在海外上市的石油公司具有重要的现实意义。在借鉴美国石油天然气行业储量评估和信息披露方法，把握国际石油会计储量信息披露走向的基础上，本文分析国内储量评估与美国储量评估存在的差异。结合中国石油行业的特点，提出了中国石油会计储量评估和信息披露的可行处理方法。
|
| 关 键 词： | 储量评估 信息披露 SEC |
| 收稿时间： | 2008-11-12 |
| 修稿时间： | 2009-03-04 |
OIL-GAS RESERVE INFORMATION DISCLOSURE COMPARISON BETWEEN CHINA AND SEC |
| |
| LIU Chao-ying,GUO Na,YAN Xiang-bin.OIL-GAS RESERVE INFORMATION DISCLOSURE COMPARISON BETWEEN CHINA AND SEC[J].Resources & Industries,2009,11(2):18-22. |
| |
| Authors: | LIU Chao-ying GUO Na YAN Xiang-bin |
| |
| Affiliation: | (1.Institute of Petroleum Exploration and Development, SinoPec, Beijing 100083,China; 2.School of Resources and Information, China University of Petroleum, Beijing 102249, China; 3.School of Accountant, Central University of Finance and Economics, Beijing 100081, China) |
| |
| Abstract: | It is of significance to study to the difference between China and SEC in oil reserve estimation and information disclosure which directly affects the reputation and stock price of SinoPec. Based on the reference of SEC's methods of oil-gas reserve estimation and information disclosure, this paper analyzes the difference in estimating the oil-gas reserve between USA and China, and presents some workable means for China to estimate oil account reserve and to disclose information. |
| |
| Keywords: | SEC |
| 本文献已被 维普 万方数据 等数据库收录！ |
| 点击此处可从《资源与产业》浏览原始摘要信息 |
|
点击此处可从《资源与产业》下载全文 |
|
