资产弃置义务会计问题研究

发布时间：2018-03-30 04:05

本文选题：资产弃置义务　切入点：确认　出处：《中国财政科学研究院》2017年硕士论文

【摘要】：自然环境与生态的破坏日益严重,很大一部分归因于科学技术与经济的飞速发展,人们开始反思经济与环境之间可持续发展的关系,对于环境会计的研究与发展也随之产生。资产弃置义务,即在开发或构建资产的当期,企业应当按照国家法律、法规和会计准则的相关规定,承担环境保护和生态恢复相关的成本。资产弃置义务的提出,把企业的社会责任成本化,使企业在追求利润的同时兼顾环境保护,有利于经济的可持续发展。与西方发达国家相比,中国对于资产弃置义务的研究起步较晚,并未制定一套专门的会计准则,而是在具体会计准则《固定资产》、《或有事项》与《石油天然气》中有零散的规定。由此可见,我国有关资产弃置义务的会计准则尚未完善,而本文开展资产弃置义务会计处理问题的研究具有重要的实践与理论意义。本文以资产弃置义务会计确认、计量和披露为研究对象。首先介绍了资产弃置义的基本内涵、资产弃置义务确认的理论基础以及与资产弃置义务有关的现行规定。其次,通过上市公司数据分析论述我国资产弃置义务确认、计量与披露的现状,并主要通过实务分析来研究我国资产弃置义务在确认、计量与披露方面存在的问题,探讨引发问题的原因。我国上市公司在进行资产弃置义务会计处理与披露时存在以下问题,一是规避资产弃置义务的确认,二是难以判断资产弃置义务的计量方法是否合理,三是披露的资产弃置义务信息不完整。对于我国资产弃置义务确认、计量与披露存在的问题,本文主要提出了以下建议。第一,改进资产弃置义务现在的“很可能”标准,降低标准的主观程度;第二,明确资产弃置义务的计量方法,本文建议采用基于公允价值的期望现值法对资产弃置义务进行计量;第三,更加详细地披露与资产弃置义务有关的信息,比如在预计负债下列示“资产弃置义务”明细科目,或者在资产负债表中单独列示该项目,在报表附注中详细披露资产弃置义务确认、计量的有关信息,还可以在社会责任报告中披露企业履行资产弃置义务的具体措施、环境恢复与生态保护等环保信息。本文采用的是规范性研究与数据分析相结合的研究方法。首先采用规范研究的方法,对于资产弃置义务的基本概念、基本理论以及不同国家间的资产弃置义务会计准则进行研究,并分析了资产弃置义务会计处理中的难点及财务影响。然后采用数据分析的方法,选取了我国上市公司2007年到2015年间与资产弃置义务有关的预计负债数据,对于我国上市公司资产弃置义务会计确认的总体情况进行了分析,并探讨了企业在实际操作中存在的不足。
[Abstract]:The destruction of natural environment and ecology is becoming more and more serious, due in large part to the rapid development of science and technology and economy. People begin to reflect on the relationship between economy and environment for sustainable development. For the research and development of environmental accounting, there is also the obligation to dispose of assets, that is, in the current period of development or construction of assets, enterprises should comply with the relevant provisions of national laws, regulations and accounting standards, To bear the costs related to environmental protection and ecological restoration. To put forward the obligation to dispose of assets, and to make the cost of social responsibility of the enterprise become the cost, so that the enterprise can take into account the environmental protection while pursuing profits, This is conducive to sustainable economic development. Compared with the developed countries in the West, China's research on the obligation to dispose of assets started relatively late, and it has not formulated a set of special accounting standards. However, there are scattered provisions in the specific accounting standards "fixed assets", "contingent matters" and "Oil and Gas". It can be seen from this that the accounting standards concerning the obligation to dispose of assets in China are not yet perfect. It is of great practical and theoretical significance to carry out the research on the accounting treatment of asset abandonment obligation in this paper. In this paper, the recognition, measurement and disclosure of asset abandonment obligation accounting are taken as the object of study. Firstly, the basic connotation of asset abandonment is introduced. The theoretical basis of asset-abandoned obligation recognition and the existing regulations related to asset-abandonment obligation. Secondly, through the analysis of listed company data, the paper discusses the status quo of asset-abandonment obligation confirmation, measurement and disclosure in China. And mainly through the practical analysis to study the problems existing in the recognition, measurement and disclosure of the obligation to dispose of assets in our country, and to explore the causes of the problems. There are the following problems in the accounting treatment and disclosure of the obligation to dispose and disclose the assets of the listed companies in our country. One is the confirmation of evading the obligation to dispose of assets, the other is that it is difficult to judge whether the measurement method of the obligation to dispose of assets is reasonable or not, and the third is that the information on the obligation to dispose of assets disclosed is incomplete. For the confirmation of the obligation to dispose of assets in our country, there are problems in measuring and disclosing. This paper mainly puts forward the following suggestions: first, to improve the present "most likely" standard of assets disposal obligation, and to reduce the subjective degree of the standard; second, to clarify the measurement method of asset abandonment obligation. This paper recommends the use of the expected present value method based on fair value to measure the obligation to dispose of assets; third, more detailed disclosure of information relating to the obligation to dispose of assets, such as the detailed description of the "obligation to dispose of assets" account below the expected liability, Or if the item is listed separately in the balance sheet, and the relevant information on the confirmation and measurement of the obligation to dispose of assets is disclosed in detail in the notes to the statement, the specific measures taken by the enterprise to fulfill the obligation to dispose of assets may also be disclosed in the social responsibility report, Environmental protection information such as environmental restoration and ecological protection. This paper adopts a research method that combines normative research with data analysis. The basic theory and the accounting standards of asset abandonment obligations among different countries are studied, and the difficulties and financial effects in the accounting treatment of asset abandonment obligations are analyzed. Then, the method of data analysis is adopted. This paper selects the expected liability data of China's listed companies from 2007 to 2015 to analyze the overall situation of accounting recognition of assets abandonment obligations of listed companies in China. And discusses the enterprise in the actual operation of the shortcomings.
【学位授予单位】：中国财政科学研究院
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：X196;F275

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