内容摘要：

针对石油天然气行业的特点，许多国家制定了本国的石油天然气准则。本文对比分析了国际财务报告准则、美国和我国石油天然气会计准则的内容，就我国石油天然气会计准则的进一步完善提出了几点建议。

关键词：石油天然气　会计准则　成果法　完全成本法

abstract：many countries have formulated their own accounting standards concerning oil and gas industry in cognizance of the particular circumstances of such industry. this paper analyzes the contents of international financial report guidelines and compares the accounting standards concerning oil and gas industry in the usa and china, and then puts forward some suggestions on perfecting the accounting standards concerning oil and gas industry in china.

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