采掘业企业资产弃置义务负债确认计提的国际比较研究  

An International Comparative Research on Liabilities Recognization and Provision of Asset Retirement Obligations for Extractive Industry Enterprises

作　　者：许松涛[1] 陈霞[1] 

机构地区：[1]九江学院会计学院,江西九江332005

出　　处：《统计与信息论坛》2012年第12期68-76,共9页Journal of Statistics and Information

基　　金：教育部人文社会科学青年基金项目<资产弃置义务会计研究>(12YJC790218)

摘　　要：以英国和澳大利亚的煤炭、金属矿和石油天然气行业上市公司为IASB样本,以美国和加拿大的同行业公司为FASB样本,分行业与中国的公司进行比较,分析采掘业企业在资产弃置义务负债确认计提方面的差异。研究发现,中国除石油天然气行业与国际同行接轨外,煤炭和金属矿采掘业企业在资产弃置义务负债确认计提上均存在着严重不足。研究结果表明,中国资产弃置义务相关准则自身的问题、投资者保护与环境规制强度的不足,制约了中国企业对资产弃置义务负债的确认,而较低的环境规制强度进一步影响到对资产弃置义务负债的计提。This paper samples listed companies of coal, metal mining and oil and gas industries in UK and Australia and classifies as IASB group, does U. S and Canada as FASB group and China as China group, then compares the differences of recognition and measurement liabilities of asset retirement obligations （ARO） within IASB, FASB and China sample by industries. Except that companies of oil and gas industry are geared to international counterparts, enterprises of coal and metal mining industry lack of recognition ARO liabilities seriously and underestimate provision for ARO. The results show that the problems of ARO-related accounting standards, insufficient strength of investor protection and environmental regulation in China restrict the recognition of ARO liabilities and ones of environmental regulation further impacts on provision for ARO.

关 键 词：采掘业 资产弃置义务负债 确认 计提 国际比较 

分 类 号：F230[经济管理—会计学]