基于价值链会计的石油企业XBRL财务报告应用研究

摘要

This paper discusses the concept and characteristics of value chain accounting, based on the value chain accounting and the feature of value chain system of petroleum enterprise, analyzes the problems existing in application of XBRL financial report of petroleum enterprise, and puts forward the corresponding resolutions aiming at the problems, for providing suggestion on promoting and applying XBRL financial report of petroleum enterprise.%本文论述了价值链会计的概念、特征,基于价值链会计角度结合石油企业价值链体系特征分析石油企业XBRL财务报告应用中存在的问题,并针对存在的问题提出了相应的解决措施,力求对石油企业XBRL财务报告的推广应用提供实用建议和前瞻性思考.