资产弃置义务会计处理研究
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摘要
资产弃置义务,是企业因获得、构建、开发和正常使用长期有形资产,而承担的在未来长期有形资产弃置阶段的拆除、清理和环境修复等义务。该义务通常是国家基于环境保护的目的,通过法律法规强制要求相关企业履行的义务。资产弃置义务会计处理则是对企业在资产弃置义务的确认、计量和披露等方面的规范。美国FASB于2001年率先发布了FAS143《资产弃置义务会计处理》准则,但我国则是借助《或有事项》、《固定资产》和《石油天然气天采》等相关准则进行零散的规定,没有形成完整的资产弃置义务准则体系。从实践的检验看,在2010年我国承担了资产弃置义务的66家采掘业上市公司中,有74%的公司没有确认计提资产弃置义务负债。因此,本文对资产弃置义务会计处理的研究,在未来我国资产弃置义务会计处理准则的构建上,有着重要的理论和现实意义。
论文首先阐述了研究的背景和意义,确立了本文的研究内容、技术路线。接着对我国和主要国家在资产弃置义务会计处理的现状进行了研究,挖掘现有资产弃置义务会计处理中的不足与借鉴之处。继而以资产弃置义务会计处理基础理论为起点,构建了包括资产弃置义务会计处理目标、假设、信息质量特征、资产弃置义务会计处理确认计量原理、资产弃置义务会计处理信息披露原理在内的资产弃置义务会计处理理论框架,并进一步研究资产弃置义务会计处理在确认、计量和披露上的具体准则构建。最后分析了我国实施资产弃置义务会计处理的保障机制。
通过上述研究,本文得出以下主要结论：
1.资产弃置义务会计处理的目标。现有的会计目标主要有决策有用观和受托责任观,本文通过对会计目标的历史与发展,资产弃置义务自身的特定,及我国资本市场的发展程度研究,提出资产弃置义务会计处理的目标定位于为报告使用者提供决策有用的信息,具体为规范企业在确认、计量和披露与资产弃置义务有关的决策有用会计信息。
2.资产弃置义务会计处理确认要素的联动性与确认标准。获取、建造、开发、正常使用和新法律法规的出台,需企业在未来承担资产弃置义务的长期有形资产的事项,是构成企业肩负现实资产弃置义务的触发事项。资产弃置义务会计处理在初始确认阶段,负债(资产弃置义务负债)与资产(固定资产)之间具有联动确认机制；在后续确认阶段,费用(增加费用)与负债(资产弃置义务负债)之间、费用(制造费用)与资产(累计折旧)之间的存在着联动确认。资产弃置义务负债的确认标准,是在合理估计为前提条件下,直接确认资产弃置义务负债,而资产弃置义务估计在履行时间和(或)方法上的不确定性应作为计量的范畴,不影响确认。另外,结合我国现有的弃置市场特征和监管要求,对“合理估计”的判断给出三点判断标准。
3.资产弃置义务会计处理的计量标准。以资产弃置义务负债计量为重点,本文研究得出无论是在相关性还是如实反映的质量要求下,基于市场参与者观的公允价值计量均优于基于特定主体观的计量。对资产弃置义务负债的计量,在弃置义务未来现金流量的构成项目、计价假设、未来现金流量在金额和时间不确定下估价方法的选择等方面充分考虑到风险与不确定性(包括市场风险)。在资产弃置义务负债的后续计量方面,对因时间推移产生的负债增加费用、未来现金流量估计和折现率的变化进行调整。
4.资产弃置义务会计处理的信息披露标准。通过对资产弃置义务会计处理信息披露原则进行理论分析与构建,本文的研究表明,会计报表附注是资产弃置义务会计处理信息披露的重要形式。附注中披露的重点为：所使用的会计政策、计量方法、计量假设、弃置成本项目构成和折旧率的选择等信息；在对资产弃置义务负债账面价值变动的信息披露上,包括资产弃置义务负债的期初期末余额、因时间推移产生的增加费用、现值估计的变更、新确认的资产弃置义务负债、已履行的资产弃置义务负债等。另外,信息披露需结合表内和表外披露多种形式,构建资产弃置义务信息披露的完整体系。
5.实施资产弃置义务会计处理的保障机制。以我国与资产弃置义务有关的采掘业上市公司为样本,通过Logit和Ologit模型,研究影响我国实施资产弃置义务会计处理的因素。研究的结果表明,我国需在与资产弃置义务有关的环境法制建设、政府环境治理与资产弃置义务会计处理监管同步推进、引导会计师事务所的行业专业化发展、加强对特定企业的监管和制定税法优惠政策进行改进,以提高实施资产弃置义务会计处理的效果。
论文的主要创新在于继承与发展传统财务会计基础理论的框架下,系统地构建了资产弃置义务会计处理整体理论框架。该理论框架包括资产弃置义务会计处理的目标、假设、信息质量特征等整体指导框架,和资产弃置义务会计处理在确认、计量和披露的一般理论。特别是对现实资产弃置义务的确认、资产弃置义务确认在资产、负债、费用和利润等要素之间的联动机制作了深入的研究。
其次,较系统地从不同会计准则体系研究了资产弃置义务会计处理。通过最大程度控制了相关影响因素,选择与美国在法制背景、历史渊源均接近且经济和资本市场发达的英国、澳大利亚,在煤炭、金属矿和石油天然气行业的上市公司作为IFRS样本,将加拿大与美国对应的行业公司作为FASB样本,分行业与我国的公司在实施资产弃置义务会计处理情况进行比较分析,以把握全球主要的资产弃置义务会计处理准则的现状、问题与借鉴,并充分考虑各现有准则对相关资产规范的不同,在平减因子的研究设计指标上推进了现有的国际比较研究设计。
另外,结合我国的经济环境法制等制度背景,首次对我国实施资产弃置义务会计处理的保障机制作了研究。现有的研究仅涉及到美国公司在审计、公司财务特征等方面,而未涉及环境法制、地方政府环境治理等背景因素,更谈不上对我国资产弃置义务会计处理的经济环境背景分析。本文以计划行为理论为基础,构建了承担现实资产弃置义务的企业管理层,在确认资产弃置义务负债的决策机制框架,并以此为基础,充分考虑到各类制度背景与管理层激励、独立审计、公司财务特征等因素,对我国采掘业上市公司中多数企业为什么不确认资产弃置义务负债进行了实证研究。
Asset retirement obligation means that enterprises should undertake the obligations of decommission、removing、environment rehabilitation for tangible long-lived assets in the future retirement stage as acquiring、 constructing、exploring and using of these assets. It is a compelled obligation that usually required by practices and rules on the basis of environment protection. Accounting for asset retirement obligation is the framework and regulation of confirmation、measurement and disclosure for asset retirement obligation by companies. FASB (financial accounting standards board) in America first issued FAS143:in2001, while in China there are only fragmentary regulations distributed in some relative principles like 、、and there is still no complete standards system for asset retirement obligation(ARO). According to the investigation and practices, there are66listed companies of extractive industry who took the responsibility of asset retirement obligation, and74%of them didn't recognize a provision for ARO liability. Consequently, this dissertation which discusses accounting for ARO is of great significance to construction of domestic ARO principles in the future.
This essay primarily represents the background and meaning of research, establishes the research contents and technique. Then it studies current situation of ARO accounting in various countries (including China) to discover advantages and disadvantages of present ARO accounting. Based on theory of ARO accounting, the thesis constructs the ARO conceptual framework which contains the purpose of accounting、 assumption quality of information、theory of accounting recognization、 measurement and information disclosure, it studies more on the specific standard for ARO accounting of confirmation、measurement and disclosure. Eventually it analyzes the guarantee mechanism for ARO accounting implementing in China.
According to the above research, it concludes that:
1.The purpose of ARO accounting. It now has the opinions of decision-making availability and accountability approach. On the basis of the history and development of accounting purpose, characterizes of ARO itself and the level capital market development, the dissertation concludes that the purpose for ARO is providing useful information to financial information users, it specializes in regulating decision-making availability information which related to ARO during confirmation、measurement and disclosure.
2.The linkage and recognization standards of accounting elements in ARO. Acquisition, construction, development, normal using and the introduction of new laws and regulations, which requires enterprises to take ARO in the future for long-term tangible assets, are triggered matters of business to take the real ARO. In the initial recognization stage of ARO accounting, there is linkage confirmation system between liabilities (ARO liabilities) and assets (fixed assets); in subsequent recognization stage, there are a linkage between cost (increased costs) and liabilities (ARO liabilities), the costs (overhead) and assets (accumulated depreciation). In a reasonable estimate for the prerequisite conditions ARO liabilities should be directly recognized while the uncertainty of estimate in lead times and (or) method be included in area of measurement, and it does not affect the confirmation. Combining the characteristics and existing of disposal market supervision requiring in China, three criteria are made for judgment of reasonable estimate additionally.
3.The measurement standards for ARO. The thesis emphases on measurement of ARO liability and concludes that fair value measurement based on the perspective of market participants is superior to measurement based on the view of particular subject when comparing the demand of relevance and faithful Representation. The measuring of ARO liability should consider fully of risks and uncertainties (including market risk) when constituting a project of future cash flows in retirement obligations, pricing assumption, the choice of valuation method under unsure cash flow and time. In terms of ARO subsequent measurement of liabilities, liabilities which arising from increasing over time costs and are changed in the estimation of future cash flows and the discount rate should be adjusted.
4.The accounting standard of ARO information disclosure. Due to theory analysis and construction of principle of disclosure of accounting information disclosure, this study shows that notes to the financial statements are important forms of ARO accounting information disclosure. Disclosure in the notes should be focused on:accounting policies and calculation methods, measurement assumptions, forms of abandoned project and selection the depreciation rate of cost and other information; Information about book value changes of ARO liability ought to include book value of ARO at beginning and end balance date, liabilites increased as a result of over time increased cost, change of present value of estimated ARO, new confirmation of ARO liabilities, fulfilling ARO and so on. In order to build an implementing system of ARO information disclosure, it should be combined with variety of disclosure forms in and out of balance sheet additionally.
5.The guarantee mechanism for ARO accounting implementing. According samples of listed companies of extractive industry in China related to ARO and through the Logit and Ologit model, the essay researches on factors which influence ARO accounting in China. The result illustrates that it needs to construct environmental legal system related to ARO, advance environmental governance and supervision on ARO accounting simultaneously, guide the specialization development of accounting firms, strengthen the supervision on specific business and develop preferential tax policies, so as to enhance the effect of ARO accounting.
The innovation in the dissertation is to establish the ARO accounting conceptual framework systematically. It contains the guidance framework of ARO accounting purpose、assumption and quality of information, and it also includes general theory of ARO accounting recognization、 measurement and disclosure. Specifically, it studies a lot in the recognization of ARO and the linkage system of assets、liabilities、 expenses and profits during the recognization stages.
In addition, this essay researches systematically ARO accounting in different accounting standards. Through controling related influential factor maximally, it chooses listed companies of coal、mental mine、oil and gas industry as IFRS samples in UK and Australia, which have developed economy and capital market as well as analogous of American legislation background and history origin, takes the corresponding companies in Canada and America as FASB samples, compares them with corresponding companies in China, analyzes implementing of ARO, and finally acquires the main current situation、advantage and problems of accounting standards for ARO around the world. When research designing in deflactor factor, this essay also fully consider the existing differences standard for relevant assets and promote existing international comparative study design.
Finally, based on the background of the economic environment and legal system, this dissertation investigates guarantee mechanism for implementing ARO accounting in China.Existing studies only relate to characteristics of audit and corporate finance in U.S. companies, without involving the background factors of the environment, the rule of law and local government environmental governance, not to mention the background of ARO accounting in China. According to the theory of plan behavior, this paper build decision-making mechanism framework for management to recognize ARO liabilities when corporate assume ARO obligations. Taking fully into account the factors of the institutional background and the management incentives, independent audit, corporate finance characteristics, empirical research are carried out why the majority of enterprises are not recognized ARO liabilities for listed companies of extractive industries in China.
论文首先阐述了研究的背景和意义,确立了本文的研究内容、技术路线。接着对我国和主要国家在资产弃置义务会计处理的现状进行了研究,挖掘现有资产弃置义务会计处理中的不足与借鉴之处。继而以资产弃置义务会计处理基础理论为起点,构建了包括资产弃置义务会计处理目标、假设、信息质量特征、资产弃置义务会计处理确认计量原理、资产弃置义务会计处理信息披露原理在内的资产弃置义务会计处理理论框架,并进一步研究资产弃置义务会计处理在确认、计量和披露上的具体准则构建。最后分析了我国实施资产弃置义务会计处理的保障机制。
通过上述研究,本文得出以下主要结论：
1.资产弃置义务会计处理的目标。现有的会计目标主要有决策有用观和受托责任观,本文通过对会计目标的历史与发展,资产弃置义务自身的特定,及我国资本市场的发展程度研究,提出资产弃置义务会计处理的目标定位于为报告使用者提供决策有用的信息,具体为规范企业在确认、计量和披露与资产弃置义务有关的决策有用会计信息。
2.资产弃置义务会计处理确认要素的联动性与确认标准。获取、建造、开发、正常使用和新法律法规的出台,需企业在未来承担资产弃置义务的长期有形资产的事项,是构成企业肩负现实资产弃置义务的触发事项。资产弃置义务会计处理在初始确认阶段,负债(资产弃置义务负债)与资产(固定资产)之间具有联动确认机制；在后续确认阶段,费用(增加费用)与负债(资产弃置义务负债)之间、费用(制造费用)与资产(累计折旧)之间的存在着联动确认。资产弃置义务负债的确认标准,是在合理估计为前提条件下,直接确认资产弃置义务负债,而资产弃置义务估计在履行时间和(或)方法上的不确定性应作为计量的范畴,不影响确认。另外,结合我国现有的弃置市场特征和监管要求,对“合理估计”的判断给出三点判断标准。
3.资产弃置义务会计处理的计量标准。以资产弃置义务负债计量为重点,本文研究得出无论是在相关性还是如实反映的质量要求下,基于市场参与者观的公允价值计量均优于基于特定主体观的计量。对资产弃置义务负债的计量,在弃置义务未来现金流量的构成项目、计价假设、未来现金流量在金额和时间不确定下估价方法的选择等方面充分考虑到风险与不确定性(包括市场风险)。在资产弃置义务负债的后续计量方面,对因时间推移产生的负债增加费用、未来现金流量估计和折现率的变化进行调整。
4.资产弃置义务会计处理的信息披露标准。通过对资产弃置义务会计处理信息披露原则进行理论分析与构建,本文的研究表明,会计报表附注是资产弃置义务会计处理信息披露的重要形式。附注中披露的重点为：所使用的会计政策、计量方法、计量假设、弃置成本项目构成和折旧率的选择等信息；在对资产弃置义务负债账面价值变动的信息披露上,包括资产弃置义务负债的期初期末余额、因时间推移产生的增加费用、现值估计的变更、新确认的资产弃置义务负债、已履行的资产弃置义务负债等。另外,信息披露需结合表内和表外披露多种形式,构建资产弃置义务信息披露的完整体系。
5.实施资产弃置义务会计处理的保障机制。以我国与资产弃置义务有关的采掘业上市公司为样本,通过Logit和Ologit模型,研究影响我国实施资产弃置义务会计处理的因素。研究的结果表明,我国需在与资产弃置义务有关的环境法制建设、政府环境治理与资产弃置义务会计处理监管同步推进、引导会计师事务所的行业专业化发展、加强对特定企业的监管和制定税法优惠政策进行改进,以提高实施资产弃置义务会计处理的效果。
论文的主要创新在于继承与发展传统财务会计基础理论的框架下,系统地构建了资产弃置义务会计处理整体理论框架。该理论框架包括资产弃置义务会计处理的目标、假设、信息质量特征等整体指导框架,和资产弃置义务会计处理在确认、计量和披露的一般理论。特别是对现实资产弃置义务的确认、资产弃置义务确认在资产、负债、费用和利润等要素之间的联动机制作了深入的研究。
其次,较系统地从不同会计准则体系研究了资产弃置义务会计处理。通过最大程度控制了相关影响因素,选择与美国在法制背景、历史渊源均接近且经济和资本市场发达的英国、澳大利亚,在煤炭、金属矿和石油天然气行业的上市公司作为IFRS样本,将加拿大与美国对应的行业公司作为FASB样本,分行业与我国的公司在实施资产弃置义务会计处理情况进行比较分析,以把握全球主要的资产弃置义务会计处理准则的现状、问题与借鉴,并充分考虑各现有准则对相关资产规范的不同,在平减因子的研究设计指标上推进了现有的国际比较研究设计。
另外,结合我国的经济环境法制等制度背景,首次对我国实施资产弃置义务会计处理的保障机制作了研究。现有的研究仅涉及到美国公司在审计、公司财务特征等方面,而未涉及环境法制、地方政府环境治理等背景因素,更谈不上对我国资产弃置义务会计处理的经济环境背景分析。本文以计划行为理论为基础,构建了承担现实资产弃置义务的企业管理层,在确认资产弃置义务负债的决策机制框架,并以此为基础,充分考虑到各类制度背景与管理层激励、独立审计、公司财务特征等因素,对我国采掘业上市公司中多数企业为什么不确认资产弃置义务负债进行了实证研究。
Asset retirement obligation means that enterprises should undertake the obligations of decommission、removing、environment rehabilitation for tangible long-lived assets in the future retirement stage as acquiring、 constructing、exploring and using of these assets. It is a compelled obligation that usually required by practices and rules on the basis of environment protection. Accounting for asset retirement obligation is the framework and regulation of confirmation、measurement and disclosure for asset retirement obligation by companies. FASB (financial accounting standards board) in America first issued FAS143:
This essay primarily represents the background and meaning of research, establishes the research contents and technique. Then it studies current situation of ARO accounting in various countries (including China) to discover advantages and disadvantages of present ARO accounting. Based on theory of ARO accounting, the thesis constructs the ARO conceptual framework which contains the purpose of accounting、 assumption quality of information、theory of accounting recognization、 measurement and information disclosure, it studies more on the specific standard for ARO accounting of confirmation、measurement and disclosure. Eventually it analyzes the guarantee mechanism for ARO accounting implementing in China.
According to the above research, it concludes that:
1.The purpose of ARO accounting. It now has the opinions of decision-making availability and accountability approach. On the basis of the history and development of accounting purpose, characterizes of ARO itself and the level capital market development, the dissertation concludes that the purpose for ARO is providing useful information to financial information users, it specializes in regulating decision-making availability information which related to ARO during confirmation、measurement and disclosure.
2.The linkage and recognization standards of accounting elements in ARO. Acquisition, construction, development, normal using and the introduction of new laws and regulations, which requires enterprises to take ARO in the future for long-term tangible assets, are triggered matters of business to take the real ARO. In the initial recognization stage of ARO accounting, there is linkage confirmation system between liabilities (ARO liabilities) and assets (fixed assets); in subsequent recognization stage, there are a linkage between cost (increased costs) and liabilities (ARO liabilities), the costs (overhead) and assets (accumulated depreciation). In a reasonable estimate for the prerequisite conditions ARO liabilities should be directly recognized while the uncertainty of estimate in lead times and (or) method be included in area of measurement, and it does not affect the confirmation. Combining the characteristics and existing of disposal market supervision requiring in China, three criteria are made for judgment of reasonable estimate additionally.
3.The measurement standards for ARO. The thesis emphases on measurement of ARO liability and concludes that fair value measurement based on the perspective of market participants is superior to measurement based on the view of particular subject when comparing the demand of relevance and faithful Representation. The measuring of ARO liability should consider fully of risks and uncertainties (including market risk) when constituting a project of future cash flows in retirement obligations, pricing assumption, the choice of valuation method under unsure cash flow and time. In terms of ARO subsequent measurement of liabilities, liabilities which arising from increasing over time costs and are changed in the estimation of future cash flows and the discount rate should be adjusted.
4.The accounting standard of ARO information disclosure. Due to theory analysis and construction of principle of disclosure of accounting information disclosure, this study shows that notes to the financial statements are important forms of ARO accounting information disclosure. Disclosure in the notes should be focused on:accounting policies and calculation methods, measurement assumptions, forms of abandoned project and selection the depreciation rate of cost and other information; Information about book value changes of ARO liability ought to include book value of ARO at beginning and end balance date, liabilites increased as a result of over time increased cost, change of present value of estimated ARO, new confirmation of ARO liabilities, fulfilling ARO and so on. In order to build an implementing system of ARO information disclosure, it should be combined with variety of disclosure forms in and out of balance sheet additionally.
5.The guarantee mechanism for ARO accounting implementing. According samples of listed companies of extractive industry in China related to ARO and through the Logit and Ologit model, the essay researches on factors which influence ARO accounting in China. The result illustrates that it needs to construct environmental legal system related to ARO, advance environmental governance and supervision on ARO accounting simultaneously, guide the specialization development of accounting firms, strengthen the supervision on specific business and develop preferential tax policies, so as to enhance the effect of ARO accounting.
The innovation in the dissertation is to establish the ARO accounting conceptual framework systematically. It contains the guidance framework of ARO accounting purpose、assumption and quality of information, and it also includes general theory of ARO accounting recognization、 measurement and disclosure. Specifically, it studies a lot in the recognization of ARO and the linkage system of assets、liabilities、 expenses and profits during the recognization stages.
In addition, this essay researches systematically ARO accounting in different accounting standards. Through controling related influential factor maximally, it chooses listed companies of coal、mental mine、oil and gas industry as IFRS samples in UK and Australia, which have developed economy and capital market as well as analogous of American legislation background and history origin, takes the corresponding companies in Canada and America as FASB samples, compares them with corresponding companies in China, analyzes implementing of ARO, and finally acquires the main current situation、advantage and problems of accounting standards for ARO around the world. When research designing in deflactor factor, this essay also fully consider the existing differences standard for relevant assets and promote existing international comparative study design.
Finally, based on the background of the economic environment and legal system, this dissertation investigates guarantee mechanism for implementing ARO accounting in China.Existing studies only relate to characteristics of audit and corporate finance in U.S. companies, without involving the background factors of the environment, the rule of law and local government environmental governance, not to mention the background of ARO accounting in China. According to the theory of plan behavior, this paper build decision-making mechanism framework for management to recognize ARO liabilities when corporate assume ARO obligations. Taking fully into account the factors of the institutional background and the management incentives, independent audit, corporate finance characteristics, empirical research are carried out why the majority of enterprises are not recognized ARO liabilities for listed companies of extractive industries in China.
引文
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