核设施退役由于技术难度大、费用高、处置时间在核电厂经营结束之后,因而涉及在经营期内退役费用的会计估计、成本计提和税前列支、资金管理和用于处置与治理、报告和披露,以及对资产的计价方面与持续经营的会计假设前提下所适用的会计政策不同等问题。本文旨在通过对欧美等核能利用发达国家关于核设施退役费不同会计处理与报告的比较研究,学习运用新会计准则有关规定,提出符合我国国情的核电设施退役费财务会计与报告的建议。 Retirement of nuclear facilities due to technical difficulties, high costs, disposal time after the end of the operation of the nuclear power plant, which involves the retirement costs in the operating period of the accounting estimates, accrued costs and pre-tax expenditures, fund management and for disposal and governance, Reporting and disclosure, as well as the difference between the valuation of assets and the accounting policies applicable under the assumption of going-concern accounting. The purpose of this paper is to study the financial accounting and reporting of decommissioning fees of nuclear power plants that accord with China’s national conditions by studying the different accounting treatment and reporting of nuclear facilities decommissioned in developed countries through the comparative study of the developed countries.