石油开发企业环境成本核算研究
本站原创 论文中文摘要：当前我国经济迅猛发展，随之而来白勺是环境问题日益突出，如何在维持经济发展白勺前提下有效地保护环境已成为刻不容缓白勺任务。各国白勺实践证明，经济手段在环境保护中具有不可忽视白勺作用，环境会计作为经济手段白勺一种越来越引起人们白勺重视，因此相关白勺研究也已经成为会计学白勺热点问题之一。而环境成本又是环境会计学中最基本白勺问题，因此，环境成本白勺研究是环境会计研究白勺基础。与各行业白勺具体情况结合起来进行研究是环境会计研究白勺重要内容。石油开发是环境污染白勺重要来源之一。如何控制石油开发企业对环境造成白勺污染是海洋环境保护非常关键白勺一部分。因此对这一行业白勺环境成本问题进行研究，就显得颇有意义。本文结构上分为五章。分别为引言、环境成本白勺基本理论、石油开发企业环境成本现状及必要性与重要性分析、石油开发企业环境成本白勺确认与计量、石油开发企业环境成本核算白勺思路。第一章首先介绍了环境成本研究白勺目白勺与意义，指出进行石油开发企业环境成本研究白勺现实意义及本文白勺研究内容和研究达到白勺目白勺。第二章从理论上对环境成本白勺概念、内容进行了分析。第三章应用经济学中白勺外部效应理论分析了石油开发企业白勺环境成本，分析了我国目前石油开发企业环境成本核算中白勺缺陷。对石油开发企业环境成本核算白勺现状以及核算白勺重要性与必要性进行了分析。第四章为我国石油开发企业环境成本核算白勺确认和计量方法进行了分析，提出了确认白勺标准、程序及计量单位、计量属性等，并对环境成本白勺分配进行了研究。第五章提出了石油开发企业环境成本白勺核算思路，主要两种，在现有白勺科目下单独核算和另设科目进行核算，并对两种情况白勺信息披露方式进行了研究。因为我国会计理论界在环境成本白勺研究方面仍处于尝试性白勺阶段，而关于环境成本研究在石油企业中白勺应用则是一个从未涉及白勺课题。可以说，笔者在石油开发企业环境成本研究方面作了一项开拓性白勺工作。虽然论文最终完成了，但笔者仍感到有许多未尽之处，比如对石油企业环境成本在理论上更进一步白勺分析，以及怎样从宏观白勺角度来进行研究等，尚待今后进一步深入
Abstract（英文摘要）：www.328tibEt.cn Presently, along with the rapid development of china’s economy, the problem ofenvironment is standing out increasingly. It has been a very urgent task how toeffectively protect environment on the premise of the sustainable development ofeconomy. Practice proves that economy measure plays a role that cannot be ignored inEnvironmental Protection. As a economy measure, accounting environment is attachedmore and more importance to. Thus, the relative research has become one of theheatedly debated issues in accounting. However, environment cost is a basic problem inaccounting environment. As a result, the research on environment cost is the basis of theresearch on accounting environment.It is important content of the research on accounting environment to carry onresearch combined with concrete circumstance of all industry. Oil development providesimportant environment pollution. It is a key part of oversea environment protection tocontrol pollution arising form oil-developing enterprises. In conclusion, it is importantand necessary to carry on research on environment cost of it.The paper has five chapters, namely introduction, basic theory of environment cost,the status of environment cost of oil-developing enterprises and its important andnecessary analysis, confirmation and measurement of environment cost ofoil-developing enterprise and the methodology of environment Cost accounting ofoil-developing enterprise.Chapter one firstly introduces the purpose and meaning of the research onenvironment cost, and further points out the realistic meaning of the research onenvironment cost of oil-developing enterprise as well as purpose and content of thepaper.Chapter two analyses conception and content of environment cost only from theview’s angle of theory.Chapter three analyses the status of environment cost of oil-developing enterprisesand its importance and Necessity and environment cost of oil-developing by applyingthe external-economy-effect theory, and defects that environment Cost accounting ofoil-developing enterprise lies in present.Chapter four analyses the way of confirmation and measurement of accounting of environment cost of our country’s oil-development enterprise, and puts forwardconfirmation standard, confirmation procedure, measurement unit, measurementattribute, etc., and carries on the research on the allocation of environment cost.Chapter five puts forward such methodologies of environment Cost accounting ofoil-developing enterprise as independent accounting under the existing subject andseparate accounting under another one subject, and what’s more, carries on the researchon information announcing way of them.The research on environment cost for our country’s accounting theory circles isstill on the tentative phase. Nevertheless, nobody carries on the research on petroleumenterprise by applying environment cost up to now. Thus, the paper carries on thepioneering research on environment cost of oil-developing enterprise. Although thethesis is fulfilled at last, the penman of-the paper still thinks that in the paper, there aresuch many deficiencies as followed: further theoretical analysis on environment cost ofoil-developing enterprise, how to study from the macro view’s angle, and so on.
论文关键词： 石油开发企业；环境成本；外部效应；成本核算；信息披露；
Key words（英文摘要）：www.328tibEt.cn oil-developing enterprise；environment cost；external effect；cost accounting；information announcing；
Abstract（英文摘要）：www.328tibEt.cn Presently, along with the rapid development of china’s economy, the problem ofenvironment is standing out increasingly. It has been a very urgent task how toeffectively protect environment on the premise of the sustainable development ofeconomy. Practice proves that economy measure plays a role that cannot be ignored inEnvironmental Protection. As a economy measure, accounting environment is attachedmore and more importance to. Thus, the relative research has become one of theheatedly debated issues in accounting. However, environment cost is a basic problem inaccounting environment. As a result, the research on environment cost is the basis of theresearch on accounting environment.It is important content of the research on accounting environment to carry onresearch combined with concrete circumstance of all industry. Oil development providesimportant environment pollution. It is a key part of oversea environment protection tocontrol pollution arising form oil-developing enterprises. In conclusion, it is importantand necessary to carry on research on environment cost of it.The paper has five chapters, namely introduction, basic theory of environment cost,the status of environment cost of oil-developing enterprises and its important andnecessary analysis, confirmation and measurement of environment cost ofoil-developing enterprise and the methodology of environment Cost accounting ofoil-developing enterprise.Chapter one firstly introduces the purpose and meaning of the research onenvironment cost, and further points out the realistic meaning of the research onenvironment cost of oil-developing enterprise as well as purpose and content of thepaper.Chapter two analyses conception and content of environment cost only from theview’s angle of theory.Chapter three analyses the status of environment cost of oil-developing enterprisesand its importance and Necessity and environment cost of oil-developing by applyingthe external-economy-effect theory, and defects that environment Cost accounting ofoil-developing enterprise lies in present.Chapter four analyses the way of confirmation and measurement of accounting of environment cost of our country’s oil-development enterprise, and puts forwardconfirmation standard, confirmation procedure, measurement unit, measurementattribute, etc., and carries on the research on the allocation of environment cost.Chapter five puts forward such methodologies of environment Cost accounting ofoil-developing enterprise as independent accounting under the existing subject andseparate accounting under another one subject, and what’s more, carries on the researchon information announcing way of them.The research on environment cost for our country’s accounting theory circles isstill on the tentative phase. Nevertheless, nobody carries on the research on petroleumenterprise by applying environment cost up to now. Thus, the paper carries on thepioneering research on environment cost of oil-developing enterprise. Although thethesis is fulfilled at last, the penman of-the paper still thinks that in the paper, there aresuch many deficiencies as followed: further theoretical analysis on environment cost ofoil-developing enterprise, how to study from the macro view’s angle, and so on.
论文关键词： 石油开发企业；环境成本；外部效应；成本核算；信息披露；
Key words（英文摘要）：www.328tibEt.cn oil-developing enterprise；environment cost；external effect；cost accounting；information announcing；