The Research Of Environmental Accounting In A Oil Company

The conservation and utilization of environmental resource has become an important problem in relation to human being's survival. The environmental problem has caused the attention of countries all over the world since the 1970's. Environmental account, which was brought environment problem, thus came to be one of the important subjects studied by scholars in accounting field.The oil industry serious environmental pollution and ecological impact of China's oil and gas resources widely distributed, making the oilfield development enterprises rather scattered distribution of oil and gas wells, and petroleum and petrochemical enterprises across various parts of China's oil industry caused considerable scope sewage. At present, China's oil and gas fields in many of the harsh desert environment, wasteland areas and the ecological environment in these areas vulnerable, self-purification ability of poor ecological damage difficult to resume the event of a pollution will cause serious damage to the ecological environment. Moreover, the oil industry's complexity of the production process, the decision of the oil industry produced especially vulnerable because of production safety incidents and accidents caused by environmental pollution.The environmental accounting produces on the basis that the natural resources worsens gradually and examines the traditional accountant's suitable degree of environmental factor again. The traditional accounting can only confirm those things that can be measured with money and exchanged with price, but the environmental factor has been neglected. This leads to the fact that to make interests by sacrificing the environment takes place occasionally at present. The environmental accounting is a new developing accounting branch to study the relation between economy, social development and environment; and it also can confirm, measure, and report environmental activity's influence to national economy and enterprise's financial affairs.With the development of social economy, the connection between accounting and natural environment is stronger and stronger. To handle some environmental problems with the accounting had already become a main trend in international accounting.There are five parts in this thesis. The fist part introduces the situation of environmental accounting both inland and overseas. The second part analyzes the theory unstructured of environmental account. The third part discuss the romance and measure mental of environmental account. The fourth part probe into the information reveal of environment account. The last part review.