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ji yu eva de you qi kan tan ji xiao ping jia fang fa tan xi
Author(s): 
Pages: 112-114
Year: Issue:  2
Journal: PETROLEUM GEOLOGY AND ENGINEERING

Keyword:  经济增加值风险勘探成果法完全成本法;
Abstract: 将EVA会计调整的基本思想引入油气勘探业,对现行油气会计信息中的地球物理勘探费和干井费用予以资本化调整,并在讨论油气资产的折旧与摊销方法的基础上,探讨了油气勘探绩效评价方法,以期为EVA财务系统在我国油气勘探企业绩效评价中的应用提供有价值的参考.
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