The Resource Value Stream Perspective Of Petrochemical Enterprise's Environmental Cost Accounting Research

Petrochemical industry is the important pillar of the national economic development. To accelerate the transformation of development mode, promote the optimization and upgrading of industry to foster strategic emerging industries, is an important task of the continuoudevelopment of our country is a matter of future. Petrochemical industry af s ter ten years of rapid development at the same time, from production to consumption in the process of its products have had a negative impact on the environment. Under the new situation of petrochemical enterprise is faced with technical equipment investment and burden, falling profits and environmental protection obviously multiple pressure, in urgent need of advanced management techniques.Resource value flow analysis results from the environmental management accounting to adapt to the environment management thought and the requirement of environmental management system development, resource value stream as an effective tool, not only reflect the enterprise all the resources into the value of information, which also includes material flow information. This research method has been widely absorbed by the analysis of the cost accounting.Resource value stream perspective of accounting is proposed in this paper a petrochemical enterprise environment cost method. Resources value stream provides a dual perspective of economy, environment, the concept is the result of material flow, using the method based on traffic management thought, by tracking the enterprise investment of resources consumed in the production process and the discharge of wastes produced, so as to reduce environmental pollution, reduce resource waste management goals. Articles on the related basic theory, on the basis of fully explain a period in a petrochemical subsidiary of sinopec group of data, for example, the use of integrated operation cost method, from the classification, the account of the environmental cost to assign to specific objects, analyzed the environmental cost accounting problems, and carry out independent accounting to the petrochemical enterprise environmental costs of obstacles and Suggestions are discussed in this paper, for the petrochemical industry enterprises and even close the practice of environmental accounting method provides a valuable reference.