完善油田企业环境成本管理体系的思考
发布时间：2018-07-29 12:06
【摘要】：近年来全球对环境问题给予高度重视,敦促各主体履行环境保护的义务。企业被认为是造成环境问题的罪魁祸首,必须采取有效措施保护环境,这直接增加了企业环境成本。为有效控制总成本,企业必须加强对环境成本的管理。文章以油田企业为研究对象,分析了油田企业在环境成本管理中面临的难题,并提出开展环境成本预测、细化环境成本核算、优化环境成本控制、完善环境成本信息披露等具体措施,以完善环境成本管理体系,促进油田企业环境成本管理理论与实务的发展。
[Abstract]:In recent years, the world attaches great importance to environmental problems and urges all subjects to fulfill their obligations of environmental protection. Enterprises are considered to be the chief culprits of environmental problems, and it is necessary to take effective measures to protect the environment, which directly increases the environmental costs of enterprises. In order to control the total cost effectively, enterprises must strengthen the management of environmental cost. Taking oilfield enterprises as the research object, this paper analyzes the difficult problems faced by oil field enterprises in environmental cost management, and proposes to carry out environmental cost prediction, refine environmental cost accounting, and optimize environmental cost control. In order to perfect the management system of environmental cost and promote the development of the theory and practice of environmental cost management in oil field enterprises, we should perfect the information disclosure of environmental cost and other concrete measures.
【作者单位】： 河南石油勘探局财务处;重庆华峰化工有限公司;中国石油大学(华东);
【分类号】：F426.22;F406.72
[Abstract]:In recent years, the world attaches great importance to environmental problems and urges all subjects to fulfill their obligations of environmental protection. Enterprises are considered to be the chief culprits of environmental problems, and it is necessary to take effective measures to protect the environment, which directly increases the environmental costs of enterprises. In order to control the total cost effectively, enterprises must strengthen the management of environmental cost. Taking oilfield enterprises as the research object, this paper analyzes the difficult problems faced by oil field enterprises in environmental cost management, and proposes to carry out environmental cost prediction, refine environmental cost accounting, and optimize environmental cost control. In order to perfect the management system of environmental cost and promote the development of the theory and practice of environmental cost management in oil field enterprises, we should perfect the information disclosure of environmental cost and other concrete measures.
【作者单位】： 河南石油勘探局财务处;重庆华峰化工有限公司;中国石油大学(华东);
【分类号】：F426.22;F406.72
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