Research On Environmental Cost Calculating System Of Oilfield Enterprises

In recent years, human being's producing and living activities cause a great damage to environment, which leads to reduction of environment quality. Today, people have realized that enterprises operating activities is the main reason of environmental pollution; more and more enterprises consider environmental cost when they make decisions, and the trend of adding the environmental factors into the present accounting system is more and more obvious. The topic of environment is among the hot issues in accounting nowadays, environmental cost is the basic concept of environmental accounting. So the study on environmental cost is the basis of the research on environmental accounting.Conducting study depending on types of business is one of main tasks of study on environmental cost. Oilfield enterprises are one of main source of environment pollution. How to control pollution from oilfield enterprises is fatal to the environment protection. So study on environmental cost of oilfield enterprises is helpful to the environment. Under this kind of background, the thesis takes others'researches as reference to analyze the following topics, such as: the definition and the specific contents and the theoretical basis of the calculation; the design of subjects and accounts related to the environmental costs, and also their collection and assignment. What's more, thesis tries to build a calculating system of environmental cost, which suits the oilfield enterprises in our country. Finally, to solve the problems in building the calculating system of environmental costs in oilfield enterprises, the thesis suggests some methods as my devotion to the country's construction. Hope to improve the course of environment protection and see the sustainable development of our economy.