Oil Exploitation Enterprise Environment Costing Study

Presently, along with the rapid development of china's economy, the problem ofenvironment is standing out increasingly. It has been a very urgent task how toeffectively protect environment on the premise of the sustainable development ofeconomy. Practice proves that economy measure plays a role that cannot be ignored inEnvironmental Protection. As a economy measure, accounting environment is attachedmore and more importance to. Thus, the relative research has become one of theheatedly debated issues in accounting. However, environment cost is a basic problem inaccounting environment. As a result, the research on environment cost is the basis of theresearch on accounting environment.It is important content of the research on accounting environment to carry onresearch combined with concrete circumstance of all industry. Oil development providesimportant environment pollution. It is a key part of oversea environment protection tocontrol pollution arising form oil-developing enterprises. In conclusion, it is importantand necessary to carry on research on environment cost of it.The paper has five chapters, namely introduction, basic theory of environment cost,the status of environment cost of oil-developing enterprises and its important andnecessary analysis, confirmation and measurement of environment cost ofoil-developing enterprise and the methodology of environment Cost accounting ofoil-developing enterprise.Chapter one firstly introduces the purpose and meaning of the research onenvironment cost, and further points out the realistic meaning of the research onenvironment cost of oil-developing enterprise as well as purpose and content of thepaper.Chapter two analyses conception and content of environment cost only from theview's angle of theory.Chapter three analyses the status of environment cost of oil-developing enterprisesand its importance and Necessity and environment cost of oil-developing by applyingthe external-economy-effect theory, and defects that environment Cost accounting ofoil-developing enterprise lies in present.Chapter four analyses the way of confirmation and measurement of accounting of environment cost of our country's oil-development enterprise, and puts forwardconfirmation standard, confirmation procedure, measurement unit, measurementattribute, etc., and carries on the research on the allocation of environment cost.Chapter five puts forward such methodologies of environment Cost accounting ofoil-developing enterprise as independent accounting under the existing subject andseparate accounting under another one subject, and what's more, carries on the researchon information announcing way of them.The research on environment cost for our country's accounting theory circles isstill on the tentative phase. Nevertheless, nobody carries on the research on petroleumenterprise by applying environment cost up to now. Thus, the paper carries on thepioneering research on environment cost of oil-developing enterprise. Although thethesis is fulfilled at last, the penman of-the paper still thinks that in the paper, there aresuch many deficiencies as followed: further theoretical analysis on environment cost ofoil-developing enterprise, how to study from the macro view's angle, and so on.