油田企业环境成本管理体系研究
发布时间：2018-08-02 16:46
【摘要】：在工业社会的早期，人们通常以一种牺牲环境的方式来追求经济的发展。这种方式在短时间内促进了经济的飞速发展，但是忽略环境的负面后果日益显现，，环境污染严重、资源耗竭等问题开始成为阻碍经济发展的绊脚石，为使经济发展有更光明的前景，各个国家增加了对环境问题的重视，为改善环境而努力。企业在世界经济中有着举足轻重的地位，大部分的经济资源都是为企业所用，在环境保护成本时代主题的情况下，企业在追求最大利益的同时必须考虑对环境的影响，减少对环境的破坏。企业为了使自身行为符合国家及地方环保部门的规定，必然在环境保护上花费大量的精力，从而产生较多的环境相关的支出，即环境成本。油田企业因其所在行业的性质，面临更加严峻的环境问题，它的环境成本的支出与一般企业相比要更加巨大，为尽量减少油田企业的环境成本，进行油田企业环境成本管理的研究十分必要。 本文通过对油田企业目前环境成本管理的状况进行分析，发现存在以下问题：环境成本管理缺少完整、系统的流程，环境成本核算方式不科学，环境成本控制方式滞后和环境成本信息披露不完善。针对这些问题结合国内外有关环境成本研究成果的基础上提出以下策略：尝试构建环境成本管理体系，包括建立环境成本预测、完善环境成本核算方式、加强环境成本控制、深化环境成本信息披露和开展环境成本考核评价五个环节。同时提出油田企业在环境成本管理实施过程中面临的障碍和问题，并提出相应的保障对策。本文引入了作业成本法、过程控制法等，通过作业成本法对油田企业的环境成本进行核算，提供了更为准确的环境成本信息，过程控制对油田企业改变落后的控制方式，提高控制效率提供了条件，有利于促进油田企业环境成本管理的实务发展。
[Abstract]:In the early days of industrial society, economic development was usually pursued at the expense of the environment. This approach has promoted the rapid economic development in a short period of time, but ignoring the negative consequences of the environment is becoming increasingly apparent, environmental pollution is serious, resource depletion and other problems have become a stumbling block to the economic development. In order to make economic development brighter, all countries have paid more attention to environmental problems and made efforts to improve the environment. Enterprises play an important role in the world economy. Most of the economic resources are used by enterprises. In the context of the environmental protection cost era, enterprises must consider the impact on the environment while pursuing the best interests. Reduce damage to the environment. In order to make their own behavior conform to the regulations of national and local environmental protection departments, enterprises must spend a great deal of energy on environmental protection, thus producing more environment-related expenditure, that is, environmental cost. Oil field enterprises are faced with more severe environmental problems because of the nature of their industries. Compared with ordinary enterprises, the environmental costs of oil field enterprises are more enormous. In order to minimize the environmental costs of oil field enterprises, It is necessary to study the environmental cost management of oil field enterprises. Based on the analysis of the current situation of environmental cost management in oil field enterprises, the following problems are found: the lack of integrity of environmental cost management, the systematic process, and the unscientific way of environmental cost accounting. The environmental cost control mode lags behind and the environmental cost information disclosure is not perfect. In view of these problems, the following strategies are put forward on the basis of the research results on environmental cost at home and abroad: try to construct environmental cost management system, including establishing environmental cost forecasting, perfecting the way of environmental cost accounting, strengthening the control of environmental cost. Deepen environmental cost information disclosure and carry out environmental cost assessment and evaluation five links. At the same time, the obstacles and problems faced by oil field enterprises in the implementation of environmental cost management are put forward, and the corresponding safeguard countermeasures are put forward. In this paper, Activity-Based costing (ABC) and process Control (PPC) are introduced to calculate the environmental cost of oil field enterprises, which provides more accurate information on environmental cost. Process control can change the backward control mode of oilfield enterprises. The improvement of control efficiency provides conditions for promoting the development of environmental cost management in oil field enterprises.
【学位授予单位】：中国石油大学（华东）
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：X322;F426.22;F406.72
本文编号：2160057
[Abstract]:In the early days of industrial society, economic development was usually pursued at the expense of the environment. This approach has promoted the rapid economic development in a short period of time, but ignoring the negative consequences of the environment is becoming increasingly apparent, environmental pollution is serious, resource depletion and other problems have become a stumbling block to the economic development. In order to make economic development brighter, all countries have paid more attention to environmental problems and made efforts to improve the environment. Enterprises play an important role in the world economy. Most of the economic resources are used by enterprises. In the context of the environmental protection cost era, enterprises must consider the impact on the environment while pursuing the best interests. Reduce damage to the environment. In order to make their own behavior conform to the regulations of national and local environmental protection departments, enterprises must spend a great deal of energy on environmental protection, thus producing more environment-related expenditure, that is, environmental cost. Oil field enterprises are faced with more severe environmental problems because of the nature of their industries. Compared with ordinary enterprises, the environmental costs of oil field enterprises are more enormous. In order to minimize the environmental costs of oil field enterprises, It is necessary to study the environmental cost management of oil field enterprises. Based on the analysis of the current situation of environmental cost management in oil field enterprises, the following problems are found: the lack of integrity of environmental cost management, the systematic process, and the unscientific way of environmental cost accounting. The environmental cost control mode lags behind and the environmental cost information disclosure is not perfect. In view of these problems, the following strategies are put forward on the basis of the research results on environmental cost at home and abroad: try to construct environmental cost management system, including establishing environmental cost forecasting, perfecting the way of environmental cost accounting, strengthening the control of environmental cost. Deepen environmental cost information disclosure and carry out environmental cost assessment and evaluation five links. At the same time, the obstacles and problems faced by oil field enterprises in the implementation of environmental cost management are put forward, and the corresponding safeguard countermeasures are put forward. In this paper, Activity-Based costing (ABC) and process Control (PPC) are introduced to calculate the environmental cost of oil field enterprises, which provides more accurate information on environmental cost. Process control can change the backward control mode of oilfield enterprises. The improvement of control efficiency provides conditions for promoting the development of environmental cost management in oil field enterprises.
【学位授予单位】：中国石油大学（华东）
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：X322;F426.22;F406.72
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