Study On Construction Of Environmental Cost Accounting System Of A Oil Production Plant

Traditional accounting costs mainly reflect financial information measured by money,but it ignores the environmental pollution caused by business activities and the environmental cost of resource consumption.In order to achieve balanced development between economic and environmental benefits,enterprises should incorporate environmental factors into the whole business and decision-making process of enterprises,establish and improve environmental cost accounting system as soon as possible.The oil extraction industry has the characteristics of complex technology and many links.In the production process,not only will it consume a lot of resources,but also produce a lot of pollutants,which will cause a series of environmental costs.Taking A oil production plant as a practical case,this dissertation studies the construction of environmental cost accounting system by literature study,case analysis and other research methods,hoping to provide reference for the construction of environmental cost accounting system in the oil extraction industry.This dissertation analyzes the existing problems in the current environmental cost accounting of A oil production plant,and analyzes the reasons for the problem.Then the dissertation expounds the necessity of building environmental cost accounting system for A oil production plant.Then,combined with the actual production and operation situation of A oil production plant,the dissertation build an applicable environmental cost accounting system for A oil production plant.The construction of environmental cost accounting system is mainly based on the confirmation,classification,measurement,subject setting,accounting processing and information disclosure of environmental cost.After the completion of each part of the construction,this dissertation provides an application example based on the environmental related matters and cost data of A oil production plant in 2016,finally,the environmental cost accounting results from the environmental cost accounting system are analyzed in the final stage.Ultimately,on the basis of the previous research,this dissertation puts forward the guarantee measures for the construction of the environmental cost accounting system of the A oil plant from the perspective of the government and the enterprise.