The Research On Measurement Of Environmental Cost In Oil And Gas Industry

The oil and gas resources, which closely connected with the sustained, healthy and steady development of a national economy, is the lifeline of economic development, and throughout all aspects of production and life. However, all links, from the exploration, mining to manufacture, processing, produce large amounts of pollutants, which cause serious environmental damage. From the perspective of corporate financial accounting, the measurement of environment costs is of great benefit to enterprise managers to know how serious the oil and gas production causes damage. And it can help recuperate environmental pollution. It has reached an international consensus about the "low carbon" concept, and is necessary to speed up the pace of the environmental costs of research and practice.Currently, it relatively lacks the measurement methods of environmental costs. Also, significant fuzzy attributes exacerbate the difficulty of measurement. According to these attributes, I try to use fuzzy comprehensive evaluation method which seems to be a relatively accurate and effective way. The framework of the article is constructed by theory and practice, qualitative and quantitative methods. It starts from the background and current situation analysis, based on previous studies. Then analyze the theoretical support of environmental costs, compare elements in different countries, and conclude the the existing different measurement methods. Secondly, it raises the necessity to measure their environmental costs, through the analysis of oil and gas industry environmental cost status. Finally, according to the fuzzy attributes of environment costs of oil and gas industry, combined with the composition of environmental costs, fuzzy comprehensive evaluation will be used to measure. I also proposed to establish the reserve fund system of environmental costs, open up the green market, and develop the ecological competitiveness.