CAJ | 학술논문

中国是煤炭的生产与消费大国。煤炭企业的生产经营活动会对环境造成污染和破坏，应履行资产弃置义务。目前，中国煤炭企业资产弃置费用普遍确认不足或没有确认，同时存在远期义务到期违约风险。文章认为，煤炭行业组织应该增加在煤炭企业资产弃置会计中的服务管理职能，通过参与保证金制度管理、联营基金管理并与注册会计师合作来保证煤炭企业资产弃置义务的履行，并提出了政府对煤炭行业组织服务管理职能履行的支持手段。
중국시매탄적생산여소비대국。매탄기업적생산경영활동회대배경조성오염화파배，응리행자산기치의무。목전，중국매탄기업자산기치비용보편학인불족혹몰유학인，동시존재원기의무도기위약풍험。문장인위，매탄행업조직응해증가재매탄기업자산기치회계중적복무관리직능，통과삼여보증금제도관리、련영기금관리병여주책회계사합작래보증매탄기업자산기치의무적리행，병제출료정부대매탄행업조직복무관리직능리행적지지수단。
The production and operation in coal enterprises may bring about pollution and destruction to the environment and they should perform asset retirement obligations .Chinese coal enterprises generally underestimate or neglect the asset disposal cost.There exists a risk of default that the enterprises may fail to perform the asset retirement obligations when the time is due .This article contends that the coal industry should add the service and management function in the asset disposal obligations accounting . Some ways like participating in the management of the margin system , mastering the reclamation bond pool fund system and coopera-ting with the CPA are included to ensure that the coal enterprises perform these obligations .Supportive means are suggested for the government to insist on the new function of the coal industry .