Research On Environmental Cost Accounting Optimization Of Oil Production Plant No.8 In Oil Field C From The Perspective Of Internalization

With the acceleration of China's modernization drive,the problem of environmental pollution is becoming more and more serious.Especially as heavy polluting enterprises,their development is accompanied by environmental degradation and resource depletion.In this case,the enterprise accounting environment cost is the general trend.It can show the real cost of the enterprise itself in the production process through the intuitive data,so as to force the enterprise to implement the environmental protection and consciously reduce the pollutant discharge from the perspective of cost control.At the same can also provide a detailed and reliable basis for the outside world,so that its users more comprehensive assessment of enterprise risk,scientific and reasonable decisions.This paper takes the 8th oil production plant of C oil field as the research object,constructs the environmental cost accounting system,and introduces the internalization idea into it.Firstly,the current situation of environmental cost accounting of oil production plant is analyzed,its composition and results are shown,and the existing problems in the current system are judged.Secondly,the internalization theory is used to establish the environmental external cost accounting system of oil production plant,and the importance of external cost to production and operation is demonstrated by comparison.Finally,a targeted optimization scheme of environmental cost accounting is proposed to explore the feasibility of enterprises to give consideration to both economic and social benefits.Through the case study,in addition to promoting the sustainable development of enterprises,it also provides a reference for the environmental cost accounting of other oil production enterprises.While achieving practical significance,the research of this paper further deepens the depth of the theoretical research on environmental cost accounting,expands the scope of the research,and promotes the continuous improvement and development of the theoretical system of environmental accounting.