资产弃置义务信息披露问题研究.pdf

《资产弃置义务信息披露问题研究.pdf》由会员上传分享，免费在线阅读，更多相关内容在学术论文-天天文库。

1、本文的创新点主要体现在，通过图表和统计分析，系统的讨论了区域经济发展水平、制度背景与企业弃置义务信息披露行为之间的关系，充分解释了地方政府环境治理能力对企业弃置义务信息披露行为的影响，这也为改善弃置义务信息披露现状提供了对策思考。另外，笔者还从资产弃置义务会计确认、计量、信息披露的角度，在制度建设上提出了规范性建议，为构建我国资产弃置义务会计处理规范起到了参考价值。关键词：弃置义务信息披露影响因素IIAbstractInthefaceofthecurrentrapiddevelopmentofeconomy，enterprisesalsopursuittheinterestsbythef

2、astrhythm，andoftenignoreenvironmentalrestorationandecologicalmanagementandsoontheendofthework.Theresultingdumpingdutyproblemsaregraduallyprominent，theassetretirementobligationsofaccountingrecognition，measurementanddisclosureofinformation，hasbecomingoneoftheenterprisewhichmustbeperformtheirsocialr

3、esponsibility.Ontheotherhand，moreinvestorspaycloseattentiontoenterpriseenvironmentalresponsibilityandaskformanagementtodisclosemorecomprehensiveinformationaboutassetretirementobligations.However，somecompaniesaccordingtotheprovisionsoftheassetretirementobligationsrelatedtotheaccountingtreatmentand

4、disclosure，andsomecompaniesdidnotfulfillthissocialresponsibility，lackingrapideconomicassetretirementobligationsandthedevelopmentofinformationdisclosure，theurgentdemandcontradictionisincreasinglysignificant..Therefore，thispaperanalyzesthebasictheoryandempiricaldatafromtesttwoaspectsoftheproblemstu

5、diedassetretirementobligationsoflistedcompaniestodiscloseinformation.Firstofall，thetextsystemicanalysistheinformationdisclosureofassetretirementobligationsresearchbackground，purposeandsignificance.Thencombiningthecurrentresearchresults，analyzesthefeasibilityoftheresearchtopics.Thispaperchoosethea

6、ssetretirementobligationsinformationdisclosurethroughtheresearchofthisproblemisnotjustfortheperfectionofaccountingrules，butalsotomeettheurgentdemandofcapitalmarket.Thethirdpartistoselectsample，accordingtotheresultsofdataprocessingsummarizesourcountrythestatusquoofinformationdisclosureofassetretir

7、ementobligationsandanalysistheproblems.Thefourthpartthroughthecaseanalysisandempiricaltesttoresearchesintheseproblems，andfindthemaypointtoimprovethebreakthroughofthecurrentstatusofinformationdisclosureofassetretirement