發(fā)布時(shí)間：2018-08-02 16:46

【摘要】：在工業(yè)社會(huì)的早期，人們通常以一種犧牲環(huán)境的方式來(lái)追求經(jīng)濟(jì)的發(fā)展。這種方式在短時(shí)間內(nèi)促進(jìn)了經(jīng)濟(jì)的飛速發(fā)展，但是忽略環(huán)境的負(fù)面后果日益顯現(xiàn)，，環(huán)境污染嚴(yán)重、資源耗竭等問(wèn)題開始成為阻礙經(jīng)濟(jì)發(fā)展的絆腳石，為使經(jīng)濟(jì)發(fā)展有更光明的前景，各個(gè)國(guó)家增加了對(duì)環(huán)境問(wèn)題的重視，為改善環(huán)境而努力。企業(yè)在世界經(jīng)濟(jì)中有著舉足輕重的地位，大部分的經(jīng)濟(jì)資源都是為企業(yè)所用，在環(huán)境保護(hù)成本時(shí)代主題的情況下，企業(yè)在追求最大利益的同時(shí)必須考慮對(duì)環(huán)境的影響，減少對(duì)環(huán)境的破壞。企業(yè)為了使自身行為符合國(guó)家及地方環(huán)保部門的規(guī)定，必然在環(huán)境保護(hù)上花費(fèi)大量的精力，從而產(chǎn)生較多的環(huán)境相關(guān)的支出，即環(huán)境成本。油田企業(yè)因其所在行業(yè)的性質(zhì)，面臨更加嚴(yán)峻的環(huán)境問(wèn)題，它的環(huán)境成本的支出與一般企業(yè)相比要更加巨大，為盡量減少油田企業(yè)的環(huán)境成本，進(jìn)行油田企業(yè)環(huán)境成本管理的研究十分必要。 本文通過(guò)對(duì)油田企業(yè)目前環(huán)境成本管理的狀況進(jìn)行分析，發(fā)現(xiàn)存在以下問(wèn)題：環(huán)境成本管理缺少完整、系統(tǒng)的流程，環(huán)境成本核算方式不科學(xué)，環(huán)境成本控制方式滯后和環(huán)境成本信息披露不完善。針對(duì)這些問(wèn)題結(jié)合國(guó)內(nèi)外有關(guān)環(huán)境成本研究成果的基礎(chǔ)上提出以下策略：嘗試構(gòu)建環(huán)境成本管理體系，包括建立環(huán)境成本預(yù)測(cè)、完善環(huán)境成本核算方式、加強(qiáng)環(huán)境成本控制、深化環(huán)境成本信息披露和開展環(huán)境成本考核評(píng)價(jià)五個(gè)環(huán)節(jié)。同時(shí)提出油田企業(yè)在環(huán)境成本管理實(shí)施過(guò)程中面臨的障礙和問(wèn)題，并提出相應(yīng)的保障對(duì)策。本文引入了作業(yè)成本法、過(guò)程控制法等，通過(guò)作業(yè)成本法對(duì)油田企業(yè)的環(huán)境成本進(jìn)行核算，提供了更為準(zhǔn)確的環(huán)境成本信息，過(guò)程控制對(duì)油田企業(yè)改變落后的控制方式，提高控制效率提供了條件，有利于促進(jìn)油田企業(yè)環(huán)境成本管理的實(shí)務(wù)發(fā)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.
【學(xué)位授予單位】：中國(guó)石油大學(xué)（華東）
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：X322;F426.22;F406.72

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