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本文以2007-2010年我国煤炭、金属矿和石油天然气行业等66家采掘业上市公司为样本,对影响采掘业上市公司确认资产弃置义务负债的因素进行了研究。结果表明,管理层薪酬激励的不足、落后的环境法制建设严重影响了相关企业对资产弃置义务负债的确认;而在地方政府环境治理力度较低地区的企业,有可能确认资产弃置义务负债;国际四大和国内十大事务所的审计,并没有推进企业对资产弃置义务会计处理规范的遵循;事务所的专业化程度一定程度上有助于提升企业对资产弃置义务会计处理规范的遵循。
In this paper, 66 mining companies, including coal, metal mines, oil and gas industries in China, were selected as samples in 2007-2010 to study the factors that affect the liabilities of mining companies in disposing liabilities of assets discarded. The results show that the lack of management incentive compensation and the backward construction of environmental laws and regulations have seriously affected the related enterprises’ affirmation of asset liability. However, enterprises in areas with low environmental governance of local governments may confirm the liabilities of disposal of assets. International The auditing of the top four domestic firms and the top ten domestic firms did not promote compliance with the Accounting Standard for Assets Disclaimers. The degree of specialization of firms helped to some extent promote compliance with the Accounting Standard for Assets Disclaimers.