本文選題：油田企業(yè) + 環(huán)境成本��； 參考：《中國(guó)石油大學(xué)(華東)》2015年碩士論文

【摘要】：隨著可持續(xù)發(fā)展思想的深入和科學(xué)發(fā)展觀的實(shí)施,建設(shè)生態(tài)文明,基本形成資源節(jié)約和保護(hù)生態(tài)環(huán)境的經(jīng)濟(jì)增長(zhǎng)方式,是國(guó)家對(duì)企業(yè)未來(lái)發(fā)展提出的基本方向。隨著市場(chǎng)經(jīng)濟(jì)的高速發(fā)展,企業(yè)在追求高增長(zhǎng)的同時(shí)造成了對(duì)環(huán)境的破壞,環(huán)境問(wèn)題不僅對(duì)整個(gè)社會(huì)造成惡劣影響,也直接威脅著企業(yè)的可持續(xù)發(fā)展。作為掌握國(guó)家經(jīng)濟(jì)命脈的油田企業(yè),擔(dān)負(fù)著經(jīng)濟(jì)、環(huán)保和社會(huì)的三重責(zé)任,環(huán)境因素已經(jīng)成為影響油田企業(yè)戰(zhàn)略和經(jīng)營(yíng)活動(dòng)的重要因素,并使油田企業(yè)管理方式發(fā)生重大轉(zhuǎn)變。油田企業(yè)實(shí)施環(huán)境管理會(huì)計(jì),合理分析環(huán)境成本投入狀況,評(píng)價(jià)環(huán)境成本效能,有利于有效控制和管理環(huán)境成本,促使油田企業(yè)積極承擔(dān)社會(huì)責(zé)任,降低環(huán)境負(fù)荷,實(shí)現(xiàn)科學(xué)健康發(fā)展。本文以油田企業(yè)為研究對(duì)象,采用文獻(xiàn)研究、規(guī)范研究和現(xiàn)場(chǎng)調(diào)研等多種研究方法,開(kāi)展油田企業(yè)環(huán)境成本效能分析模型的構(gòu)建及應(yīng)用研究,反映油田企業(yè)環(huán)境成本效能水平,為油田企業(yè)環(huán)境成本相關(guān)的經(jīng)營(yíng)管理決策的制定提供有效支持。本文首先論述了環(huán)境成本以及環(huán)境成本效能相關(guān)的概念和理論基礎(chǔ),并從中得到對(duì)本文研究的啟示和借鑒意義。其次,對(duì)油田企業(yè)環(huán)境成本的內(nèi)涵和構(gòu)成進(jìn)行了界定,油田企業(yè)環(huán)境成本主要由環(huán)境預(yù)防和保護(hù)成本、環(huán)境恢復(fù)與治理成本、環(huán)境補(bǔ)償成本和社會(huì)關(guān)聯(lián)成本組成。在實(shí)地調(diào)研的基礎(chǔ)上,分析了油田企業(yè)環(huán)境成本管理的現(xiàn)行做法及其存在的問(wèn)題,并進(jìn)一步論述了開(kāi)展油田企業(yè)環(huán)境成本效能分析研究的必要性。再次,立足我國(guó)油田企業(yè)生產(chǎn)經(jīng)營(yíng)實(shí)際,提出了油田企業(yè)環(huán)境成本效能分析模型構(gòu)建的目標(biāo)、原則和內(nèi)容框架,在對(duì)油田企業(yè)生產(chǎn)經(jīng)營(yíng)過(guò)程中發(fā)生的環(huán)境成本做出準(zhǔn)確全面分析的基礎(chǔ)上,設(shè)計(jì)了油田企業(yè)環(huán)境成本效能分析評(píng)價(jià)指標(biāo)體系。采用層次分析法對(duì)指標(biāo)體系賦權(quán)重,在此基礎(chǔ)上采用模糊綜合評(píng)價(jià)法構(gòu)建油田企業(yè)環(huán)境成本效能分析評(píng)價(jià)模型。最后,選取我國(guó)東部某油田企業(yè)為例,對(duì)本文所構(gòu)建的環(huán)境成本效能分析評(píng)價(jià)模型進(jìn)行了應(yīng)用分析,結(jié)果表明,該模型能客觀反映油田企業(yè)環(huán)境成本效能水平。最后提出了與該模型相應(yīng)的配套保障措施。
[Abstract]:With the deepening of the sustainable development thought and the implementation of the scientific development view, the construction of ecological civilization and the formation of the economic growth mode of saving resources and protecting the ecological environment are the basic directions put forward by the state for the future development of enterprises. With the rapid development of market economy, enterprises are pursuing high growth while causing damage to the environment. Environmental problems not only have a bad impact on the whole society, but also directly threaten the sustainable development of enterprises. As the oil field enterprises which master the lifeline of national economy, they shoulder the triple responsibility of economy, environmental protection and society. The environmental factor has become an important factor that affects the strategy and management activities of oil field enterprises, and makes the management mode of oil field enterprises change greatly. The implementation of environmental management accounting in oil field enterprises, reasonable analysis of environmental cost input and evaluation of environmental cost effectiveness are conducive to effective control and management of environmental costs, and prompt oil field enterprises to take active social responsibility and reduce environmental load. To realize the healthy development of science. This paper takes oil field enterprises as the research object, adopts many kinds of research methods, such as literature research, normative research and field investigation and so on, carries out the construction and application research of environmental cost effectiveness analysis model of oil field enterprises, and reflects the level of environmental cost effectiveness of oil field enterprises. To provide effective support for the making of management decisions related to environmental costs in oil field enterprises. This paper first discusses the concept and theoretical basis of environmental cost and environmental cost effectiveness, and obtains the enlightenment and reference significance for the study of this paper. Secondly, the connotation and composition of environmental cost of oil field enterprises are defined. The environmental cost of oil field enterprises is mainly composed of environmental prevention and protection cost, environmental recovery and management cost, environmental compensation cost and social related cost. On the basis of field investigation, this paper analyzes the current practice and existing problems of environmental cost management in oil field enterprises, and further discusses the necessity of carrying out environmental cost effectiveness analysis in oil field enterprises. Thirdly, based on the production and management practice of oil field enterprises in China, the paper puts forward the objectives, principles and content framework of environmental cost effectiveness analysis model for oil field enterprises. Based on the accurate and comprehensive analysis of the environmental cost in the production and management process of oil field enterprises, the evaluation index system of environmental cost effectiveness analysis for oil field enterprises is designed. The index system is weighted by analytic hierarchy process (AHP), and the fuzzy comprehensive evaluation method is adopted to construct the evaluation model of environmental cost effectiveness of oil field enterprises. Finally, an example of an oil field enterprise in the east of China is given to analyze the environmental cost effectiveness analysis and evaluation model constructed in this paper. The results show that the model can objectively reflect the level of environmental cost effectiveness of oil field enterprises. Finally, the corresponding supporting measures are put forward.
【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】：2015
【分類號(hào)】：F426.22

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