發(fā)布時(shí)間：2018-07-29 12:06

【摘要】：近年來(lái)全球?qū)Νh(huán)境問(wèn)題給予高度重視,敦促各主體履行環(huán)境保護(hù)的義務(wù)。企業(yè)被認(rèn)為是造成環(huán)境問(wèn)題的罪魁禍?zhǔn)?必須采取有效措施保護(hù)環(huán)境,這直接增加了企業(yè)環(huán)境成本。為有效控制總成本,企業(yè)必須加強(qiáng)對(duì)環(huán)境成本的管理。文章以油田企業(yè)為研究對(duì)象,分析了油田企業(yè)在環(huán)境成本管理中面臨的難題,并提出開(kāi)展環(huán)境成本預(yù)測(cè)、細(xì)化環(huán)境成本核算、優(yōu)化環(huán)境成本控制、完善環(huán)境成本信息披露等具體措施,以完善環(huán)境成本管理體系,促進(jìn)油田企業(yè)環(huán)境成本管理理論與實(shí)務(wù)的發(fā)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.
【作者單位】： 河南石油勘探局財(cái)務(wù)處;重慶華峰化工有限公司;中國(guó)石油大學(xué)(華東);
【分類號(hào)】：F426.22;F406.72

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本文編號(hào)：2152623