石油天然气矿区废弃活动会计问题的最新进展  

The New Development of Accounting for Retirement in Oil and Gas Industry and Its Revelation

作　　者：吴杰[1] 胡红梅[1] 

机构地区：[1]长江大学管理学院,湖北荆州434023

出　　处：《中国石油大学学报（社会科学版）》2007年第3期9-13,共5页Journal of China University of Petroleum (Edition of Social Sciences)

摘　　要：矿区废弃和一般固定资产清理不同,废弃成本金额巨大。对矿区废弃成本确认与计量经历了忽视、态度的转变、相关规则的制定、“将未来拆迁和恢复成本确认为负债”观念的增强几个阶段。经过多年的争论与探索,世界各国对矿区废弃成本的确认与计量问题的处理基本趋同,这有利于促进社会的可持续发展。This paper, firstly, analyzes the features of retirement costs, and then retrospects the development history of the recognition and measurement of retirement costs to conclude the accounting treatment about it. Moreover, the author analyzes the theory basis on which accounting for retirement activities develop recently and achieve convergence. Finally, revelations are comprehended.

关 键 词：废弃成本 确认 计量 负债 新进展 

分 类 号：F23[经济管理—会计学]