中文摘要：

石油天然气会计与报告长期以来是困扰我国会计理论界与实务界的难题。为此，本文意图通过对石油天然气会计规范建设国际进展的回顾，以及对我国石油天然气会计规范建设现状的分析，提出一些对构建我国石油天然气会计规范体系的有益建议。

英文摘要：

It is difficult for China to recognize, measure. record and report the production activity of oil and gas industry. So this article is to review the construction of the accounting standards for oil and gas industry in the world. and analyzes the situation in China. then it presents some advice for the construction of such standards in China.