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Research On Construction And Application Of Environmental Cost Effectiveness Analysis Model For Oilfield Enterprise

Posted on:2016-05-18Degree:MasterType:Thesis
Country:ChinaCandidate:X Y ZhangFull Text:PDF
GTID:2359330536455148Subject:Accounting
Abstract/Summary:PDF Full Text Request
With the implementation of the concept of sustainable development and scientific outlook on development,the country government proposed a basic direction for the future development of the enterprise.It is important to construct ecological civilization,and basically form a scientific way of economic growth to save energy resources and protect the ecological environment.With the rapid development of market economy,enterprises bring damages to the environment while pursuit the high growth speed.Environmental problems not only adverse effects on society as a whole,but also threat the sustainable development of enterprises directly.Oilfield enterprises control the country's economic lifeline,charged with the responsibility of economic,environmental and social.Environmental factors have become an important factor which affects the strategy and business activities of oilfield enterprises,and bring a major shift in business management fields.Oilfield enterprises implement environmental management accounting,analyze the environmental costs reasonably,evaluate the environmental cost effectiveness scientifically,promote oil companies to reduce the environmental impact,take up their social responsibilities,this can help to achieve healthy and orderly development.This paper regards oilfield enterprises as the research objects,combined with literature research,standard research and site investigation,etc.and then carries out environmental cost effectiveness analysis research of oilfield enterprises.First of all,the paper discusses the financial early warning and the concepts and theoretical basis of environmental cost.In this way,we can get the relevant and enlightenment from related theory and practice for the study.Secondly,define the connotation and structure of oilfield enterprises environmental costs.Oilfield enterprises environmental cost mainly consist of environmental prevention and protection costs,environmental restoration and control costs,Environmental damage costs and social associated costs.Based on the investigation,analyzes the current practice of environmental costs management in oilfield enterprises and problems,and further discusses the necessity of carrying out environmental cost effectiveness analysis research of oilfield enterprises.Thirdly,based on the actual management of oil enterprises,put forward the target,principle and the content framework of environmental cost effectiveness analysis model of oilfield enterprises,make comprehensive analysis of the environmental cost occurred in oilfield enterprises.Establish an evaluation index system of enterprise environmental cost effectiveness analysis.And construct an evaluation model of oilfield enterprise environmental cost effectiveness by using AHP and FCE method.Finally,select an oilfield enterprise to apply the model,results show that the model can reflect the environmental cost effectiveness level of oilfield enterprise.This paper also puts forward the corresponding security measures of the model.
Keywords/Search Tags:oilfield enterprises, environmental cost, efficiency analysis, AHP, fuzzy comprehensive evaluation
PDF Full Text Request
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