油气管道弃置费用计提方法与政策研究

Research on accrual method and policy of abandonment costs for oil and gas pipelines

随着中国油气管道废弃处置问题逐步凸显,弃置费用的计提对于国家环保政策执行、会计准则完善、企业持续发展等都具有重大意义。美国、加拿大、英国在管道弃置方面已经具有较为丰富的经验,参考这三个国家的相关法律法规和案例,对弃置成本估算、折现期和折现率确定、弃置费用调整、弃置费用使用、政府部门监管、弃置义务的承担等内容进行总结。结合中国法律法规、会计准则现状,以油气管道弃置义务为中心确定油气管道弃置费用计提方法,从可行性角度出发,对当前政策提出三点建议:第一,出台会计准则解释,将油气管道弃置费用资本化纳入固定资产管理;第二,出台相应行业标准,规范油气管道弃置处理流程,并对弃置成本进行指导;第三,出台相应规定,在管输成本中纳入弃置费用。同时,从造价标准(单价)、数量、计量、审批、申请确认等环节对企业估算弃置费用提出建议。

As the issue about the disposal of abandoned oil and gas pipelines in China is gradually prominent,the accrual of abandonment costs is of great significance to implementation of national environmental protection policies,improvement of accounting standards,and the sustainable development of enterprises.The United States,Canada,and the United Kingdom have rich experience in pipeline abandonment.The paper summarizes the abandonment costs estimate,the determination of discount period and discount rate,the adjustment and use of abandonment costs,the governmental supervision,and the abandonment obligations by referring to the relevant laws & regulations and cases of these three countries.Given the current laws and regulations and accounting standards in China,the abandonment obligations of oil and gas pipelines should be taken as the center to determine the accrual method of abandonment costs.In this paper,three feasible suggestions are proposed for the current policy.First,promulgating the accounting standards interpretation and bringing the abandonment costs capital of oil and gas pipelines into fixed asset management,Second,introducing corresponding industry standards,standardizing the abandonment disposal process of oil and gas pipelines,and providing guidance on abandonment costs.Thirdly,introducing corresponding regulations to make pipeline transportation costs included in the abandonment costs.At the same time,it discusses the cost standard (unit price),quantity,measurement,approval,application confirmation to provide a reference for the company’s abandonment costs estimate.