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1、ABSTRACTResearchontheFactorsaffectingminingenterpriseassetretirementobligationsrepresentinginChinaABSTRACTWiththedevelopmentofeconomyinrecentyears,industrialenterprises,suchaspetroleumandpetrochemicalindustryintheassetdisposalexpensescausedseriouspollutiontoth
2、eenvironment,environmentalissuesarewidelyfollowed,sodiscardexpensesahavebeenputforward.However,inthepublicknowabouttheconceptandsignificanceofdisposalcostgradually,howtoaccuratelyreportingassetsdisposalcostshasbecomeanimportantpartoftheprofessionalproblem,whet
3、hertohaverelevantregulation,lawisperfect,regulationandhowtoperform,avarietyofrealisticproblemletyouconfused.Inthenewaccountingstandardsinourcountryatpresent,theenterprise'sassetsdisposalfeesandnoclearrules,perfectcomparedwithotherprovisionsontheinternationalco
4、untriesaccountingforassetdisposalcost,todiscardexpensesaccountingaspectsinourcountryisstillinitsinfancy,alsoneedtograduallyperfect.Thisarticleaimstoextractiveindustriesassetretirementobligationspresentedaccountingresearchandanalyzethefactorsaffectingtheproblem
5、.Thisstudycannotonlyensureenterpriseassetretirementobligationsnormalperformance,reducethepollutionoftheenvironment,moreconducivetotheaccumulationofenterpriseinternalfinancialresources,safeguardtheinterestsoftheinvestorsandtoachievetheoptimalallocationofcapital
6、.Thispaperfirstlysystematicallyintroducethemeaningofassetdisposalathomeandabroadenterpriseassetretirementobligationsrelatedaccountingrulesandtherecognitionandmeasurementofassetsdisposalresearchachievements,thispaperanalysesthemeaningofenterpriseassetretirement
7、obligationspresented,andonthisbasis,makeasummaryandreview.Then,onthebasisofthesetheoriescombinedwiththeminingindustryin2007-2013samplesoflistedcompany,discusseshowtoquantifyenterpriseassetretirementobligationspresentedproblems,revealthefactorsinfluencingthepre
8、sentationofassetretirementobligations,andanalyzesitsreason.Thearticleemploysthelogitregressionmodeltoananysistheinfluencefactorsofassetretirementobligationsfortheminingindustry.The
