國際石油合作不同合同模式下的會計核算問題研究.pdf

1、中國石油大學(xué)（華東）碩士學(xué)位論文國際石油合作不同合同模式下的會計核算問題研究姓名：韓麗萍申請學(xué)位級別：碩士專業(yè)：會計學(xué)指導(dǎo)教師：孫淑萍20080401StudyonAccountingIssuesunderDifferentContractModelsinInternationalPetroleumCooperationHanLiping(Accounting)DirectedbyProfSunShupingAbstractThe20y

2、earsofthenewcenturyisthecriticalperiodforChinatobuildawell—offsocietyHoweverChinahasexperiencedthetakeoffofenergyespeciallyoil‘bottleneck”DependenceonforeignoilhasincreasedannuallysinceChinabecameanetimposerofoilin1993wh

3、ichisfrom76％in1995to429％in2005ThedemandforoilisincreasingwithChina’srapideconomicdevelopmentTheInternationalEnergyAgency、№ridEnergyOutlook2005predictSthatby2010，China’Sdependenceonforeignoilwillreach57％，by203067％72％Thegr

4、imrealitycompelsChineseoilenterprisestointensifythepaceof“goingout”toscaletheproblemofoilshortageAsthefurtherdeepeningoftheprocessofthestate—ownedenterprisereform，Sinopec、PetroChinaandCNOOChassuccessfullylistedabroadandb

5、ecometheinternationaljointstockcompanyTheythreebasicallyalignwithforeignoilcompaniesMoreoverthethreemajoroilcompanieshavetogoabroadtodevelopoverseasbusiness。HowevertherearesomeaccountingtreatmentdifferencesbetweenChinaan

6、dforeigncountriesinthecurrentaccountingsystemandindustrystandards，whichinevitablyaffectthecooperationofChineseoilenterprisesandforeignoilcompaniesThispaperaimstoputtargetedmeasuresthroughstudyingtheaccountingdifferencesi

7、ninternationaloilcooperation，whichtoreducetheproblemsininternationaloperating，toexpandthecooperationandtoenhancecooperationqualityInthispaperthestatusofoilcompanyinternationalcooperationisfirstintroducedInthesecondchapte

8、r，onthetheoryofinternationaloilcontractsandthecurrentinternationaloilcontractsonthecom／／lonpaaernsofspeciesandtheircharacteristics，AndtotheinternationaloilcontractstothenewtrendofdevelopmentpatternsOnthisbasis，inthethird