油气管道弃置费用外国计提现状与中国做法探究_牛国富.pdf

管道论坛 IPELINE FORUM 油气管道弃置费用外国计提现状与中国做法 * 探究 1 2 2 1 2 牛国富 ，王燕敏 ，庞洪雷 ，温文 ，赵恩峰 ( ) 1．中国石油管道科技研究中心；2．中国石油管道公司 摘　要：中国会计准则明确了油气资产的弃置费用计提规定。管道弃置处理方式一般包括就地废弃、就地废弃并 做特殊处理、管道移除。国外典型管道公司均因无充分的信息以合理确定管道的报废时间而未计提弃置费用。加拿大 通过年金的形式收集管道废弃处置资金，按照相应单价计算出基础年的弃置成本后，再按照通货膨胀率转换为未来年 限的成本估计值，即为预计的废弃成本。中国油气管道废弃成本估算的核心是处置工艺标准和造价标准的确定，计算 弃置费用主要考虑折现期、折现率和计提范围。计提弃置费用有利于管道企业资金储备、平滑利润，也有降低经营期 利润和资金使用效率的弊端。 关键词：管道；废弃处理；弃置费用；废弃成本 The accrual of abandonment cost for oil and gas pipelines in China and abroad 1 2 2 1 2 NIU Guofu , Wang Yanmin , PANG Honglei , WEN Wen , ZHAO Enfeng (1.PetroChina Pipeline RD Center; 2. PetroChina Pipeline Company) Abstract ：Oil and gas assets retirement obligations are provided in China’s accounting standards. The disposal of oil and gas pipeline retirement includes abandoning locally, abandoning locally with special treatment, and pipeline removing. Typical pipeline companies abroad are not accrued because of the variable time of retirement. In Canada, the accrual of oil and gas pipeline retirement obligations is collected by annuity. The disposal costs of the base year are calculated fi rst, and then the future estimated costs are converted by the infl ation rate, therefore the expected disposal costs are obtained. For China’s pipelines, the core of cost estimation is to ensure the criteria and cost standards. The abandonment costs are calculated with the consideration of discount period, discount rate and accrual range. The benefi t of accrual of abandonment cost is reserving funds and smoothing profi ts, while the drawback is reducing profi ts and lowering the