制度背景与企业资产弃置义务负债的确认——基于我国采掘业上市公司的研究  

Institutional Background and Enterprise's Recognization of Liabilities of Asset Retirement Obligation——A Study based on Listed Companies of Extractive Industry in China

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：《现代财经（天津财经大学学报）》2012年第12期103-114,共12页Modern Finance and Economics：Journal of Tianjin University of Finance and Economics

基　　金：教育部人文社会科学青年基金项目(12YJC790218)

摘　　要：本文以2007-2010年我国煤炭、金属矿和石油天然气行业等66家采掘业上市公司为样本,对影响采掘业上市公司确认资产弃置义务负债的因素进行了研究。结果表明,管理层薪酬激励的不足、落后的环境法制建设严重影响了相关企业对资产弃置义务负债的确认;而在地方政府环境治理力度较低地区的企业,有可能确认资产弃置义务负债;国际四大和国内十大事务所的审计,并没有推进企业对资产弃置义务会计处理规范的遵循;事务所的专业化程度一定程度上有助于提升企业对资产弃置义务会计处理规范的遵循。In this paper, with data of 66 listed companies of China＇s coal, metal mining and oil and gas industry and other extractive industries from 2007 to 2010, we make an analysis on the factors influencing recognization of Liabilities of asset retirement obligation（ARO） of listed companies of extractive industry. The result shows that insufficient executive compensation incentive and lag of environmental legal system seriously affect enterprise＇s recognization of liabilities of ARO. While companies located in the areas where the level of environmental management of local government is low are more likely to confirm liabilities of ARO. The auditing of big four international accounting firms and big ten domestic firms fails to promote the accounting of ARO. Additionally, specializa tion of accounting to a degree is beneficial for helping enterprise to follow standards of accounting for ARO.

关 键 词：制度背景 资产弃置义务负债 确认 采掘业 上市公司 

分 类 号：F273.4[经济管理—企业管理]