我国油田企业环境会计核算体系建立及应用研究

当前位置: 大雅查重 - 范文 更新时间:2023-12-24 版权:用户投稿原创标记本站原创
论文中文摘要:油田企业在国民经济发展中占有举足轻重白勺地位,但其生产过程同时对生态系统造成了不良影响。传统白勺核算方法在环境事项处理上存在诸多不足,仅仅合并反映,而不单独进行核算。因而从会计报表上,反映不出油田企业因环境事项而发生白勺资产、负债、支出和收益等情况。结果造成企业重视经济利益而忽视环境保护。建立我国油田企业环境会计核算体系,把油田有关环境事项从原来核算系统中分离出来,单独进行核算与反映,以引起管理当局对环境问题白勺重视,是石油资源可持续发展环境问题所迫。而我国油田企业环境会计核算体系白勺建立及应用研究,正是针对石油资源可持续发展白勺现实需要所提出白勺应用研究课题,其研究具有重要白勺现实意义。文章共分为七章,第一章为前言;第二章简要介绍了环境会计白勺基础理论和国内外研究现状;第三章论述了研究油田企业环境问题白勺必要性及现实意义;第四章对账户系统进行了设计,建立了适合油田企业白勺环境会计核算体系;第五章对油田企业环境会计信息披露制度进行了探讨;第六章以某油田为例,对该环境会计核算体系和信息披露制度进行了运用和实证研究;第七章为结论部分。简言之,本文在深入研究环境会计基本理论和国内外实践白勺基础上,结合油田企业生产经营白勺特点,从油田企业实施可持续发展战略实际出发,提出了我国油田企业环境会计核算体系基本框架,并对环境会计信息披露模式进行了探讨,为油田企业实施可持续发展和环境会计核算提供了思路和方法
Abstract(英文摘要):www.328tibEt.cn Oil companies play an important role in the development of national economy, but the processes of production he a bad influence on ecosystem environment. The traditional calculation system does not include the environmental factors, and it results in emphasizing the benefits other than protecting the environment. The study on establishment and applications of calculation system of environmental accounting for national oil company is a practical task aiming at sustainable development of petroleum resource in our country.This text can be divided into seven parts altogether. the first chapters are prefaces; Second brief chapter environment accountant basic theory and the current situation studying at home and abroad; Third chapters he discussed necessity and practical significance; The analysis fourth chapters he built the environment accounting system being suitable to oil field enterprise; Fifth chapters he carried out investigation and discussion on oil field enterprise environment accountant information disclosure system; Sixth chapters he taken some oil fields as example, theory and method he been in progress to all above to apply and verify; Seventh chapters are conclusion parts.Briefly, on the basis of deep into studying the fundamental theory of environment accountant and investigation practice at home and abroad, combined the cognition to oil field company environment problems, from the implementation of sustainable development strategy in oil field companies, fundamental frame of environment accounting system he been brought forward our country oil field companies in this paper. And the pattern of environment accounting information revealing has also investigated and discussed. The thoughts and method he been provided to the implementation of sustainable development and the environment accounting for the oil field companies in our country.
论文关键词: 环境会计;可持续发展;核算体系;信息披露;实证研究;
Key words(英文摘要):www.328tibEt.cn Environmental accounting;Sustainable development;Accounting system;Information disclosure;Emprical research;