资产弃置义务的会计核算框架及应用——以核电站为例

发布时间：2018-01-12 10:38

本文关键词：资产弃置义务的会计核算框架及应用——以核电站为例　出处：《财会月刊》2017年34期 　论文类型：期刊论文

【摘要】：继三哩岛和切尔诺比利核泄漏事故之后,"福岛核灾"再次引发了关于核电站存废问题的争议,部分国家相继关闭核电站并实施核电站退役计划,核电站资产弃置义务问题无论是在能源领域还是在经济领域都是值得关注的课题。基于环境会计学理论、FAS 143及核电站弃置流程,构建核电站资产弃置义务会计核算框架。在此基础上,以美国Vermont Yankee核电站为例详细阐述核电站弃置费用预估,弃置负债确认、计量及信息披露的会计处理步骤。本研究不仅填补了核电站退役会计处理方面的研究空白,也为健全资产弃置义务会计准则和规范核电站退役会计处理模式提供了指引。
[Abstract]:After the three Mile Island and Chernor Billy nuclear accident, "Fukushima nuclear disaster" on the nuclear power plant again triggered the issue of waste, some countries have closed nuclear power plants and the implementation of nuclear power plant decommissioning plans. The problem of asset abandonment obligations in nuclear power plants is a subject of concern both in the field of energy and in the economic field. Based on the theory of environmental accounting FAS143 and the disposal process of nuclear power plants. On the basis of this, taking the Vermont Yankee nuclear power station in America as an example, the cost estimate of the disposal of nuclear power plant and the recognition of abandoned liabilities are elaborated in detail. This research not only fills up the blank in the field of decommissioning accounting treatment of nuclear power station. It also provides guidance for perfecting the accounting standards of asset disposal obligations and standardizing the decommissioning accounting treatment mode of nuclear power stations.
【作者单位】：中南大学商学院;
【基金】：国家社会科学基金重大项目“基于工业的循环经济价值流分析研究”(项目编号:11&ZD166) 湖南省研究生科研创新项目“环境管理会计‘物质流—价值流—组织’三维模型研究”(项目编号:CX2016B036)
【分类号】：F406.7;F416.23;F416.61
【正文快照】： 曾辉祥,肖序(博士生导师)一、引言在全球能源供应不足的背景下,核电成为一种倍受青睐的清洁能源。1954年,位于俄罗斯卡卢加州的Obninsk核电站正式建成,是世界上第一座核电站。据国际原子能机构(IAEA)统计,全球正在运行的核反应堆438座,在建的核反应堆71座,永久关闭的核反应堆1

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