关键词: 石油会计, 会计核算, 财务管理, 会计制度, 石油工业

Abstract: In the past 70 years, the accounting system of the petroleum industry has contributed greatly to the enhancement of financial management and the regulation of accounting and thus promoted the development of the industry. The accounting system of the petroleum industry has experienced the four stages of establishment in the planned economy,tortuous development during the intense social changes, improvement and perfection in the reform, and internationalization in the market economy. The accounting system in each stage is characteristic of the social background of its times and reveals the features of the development of the accounting system of the petroleum industry in China:the accounting system of the petroleum industry is established and developed on the foundation of economy, adjustment of macroeconomic policies and changes in industry management have great influence on the accounting system, sound legal regulations guarantee the operation of the accounting system, and accounting system of the petroleum industry must advance with the times.

Key words: petroleum accounting, accounting, financial management, accounting system, petroleum industry