Optimization Of Cost Accounting System Of CBM Development Enterprises

China is a country with high energy consumption.With the continuous upgrading and transformation of cities and rapid economic development,two key problems in the world are increasingly highlighted: environment and energy resources.Our government will focus on gradually increasing the proportion of clean energy in the energy structure.As a kind of unconventional natural gas with low pollution and high calorific value,the development and utilization of coal-bed methane is an important supplement to conventional natural gas under the condition of insufficient supply of conventional natural gas,and also an important development direction of low-carbon economy in the future.With the development of the depth and breadth of the exploitation and utilization of coal-bed methane resources,the resource consumption and environmental problems in the mining area are becoming more and more serious.However,the current cost accounting of coal-bed methane development enterprises in China does not have a complete system,and the coal-bed methane development enterprises have not realized independent accounting for resource cost,environmental cost and other projects,so they cannot make up for these two kinds of consumption.Therefore,it is imperative to carry out complete cost accounting of coal-bed methane.The purpose of establishing the cost accounting system of CBM development enterprises is to provide accurate cost information for enterprises,lay a foundation for enterprises to carry out cost management,and provide a certain reference for the government to make a reasonable price of CBM.Based on the analysis of the research results of domestic and foreign scholars,this paper introduces two development modes of coal-bed methane resources(the basic overview and characteristics of coal-bed methane),coal-bed methane under exploitation and surface exploitation,as well as the development process from exploration stage to exploitation and processing stage,and introduces coal-bed methane enterprises in China,including state-owned central enterprises and some small-scale enterprises Secondly,the paper analyzes the current cost accounting status of coal-bed methane development enterprises in China,including the current cost accounting scope of coal-bed methane development enterprises,two kinds of cost accounting methods(achievement method and full cost method)and the differences in accounting treatment between these two kinds of cost accounting methods.On this basis,it puts forward the current cost accounting institute of coal-bed methane development enterprises Existing problems: unreasonable cost accounting scope and unscientific cost accounting method;on this basis,a cost accounting system for CBM development enterprises based on CBM development process and sustainable development is constructed: the total cost is divided into resource cost,exploration cost,development cost and environmental cost,and each type of cost is accounted as a separate subject Different cost items are analyzed,and corresponding accounts and accounting subjects are set up.The basic process of cost collection and recording is obtained.Each cost accounting system is constructed from four aspects of cost confirmation,measurement,recording and disclosure.Finally,this paper puts forward four suggestions in the process of implementing the cost accounting system: improving the accounting standards,strengthening the government supervision,strengthening the internal cost management of enterprises,and establishing a perfect cost disclosure system.The innovation of this paper lies in: first,the research angle of this topic is novel.At present,scholars mainly study the cost structure of coalbed methane development.This paper focuses on the basic technological process of coalbed methane development and production,systematically and completely analyzes its cost structure,and further determines the cost measurement and accounting process.The second is to build a reasonable environmental cost measurement model.Among all kinds of costs of coal-bed methane development enterprises,environmental cost,as an external cost,has certain difficulties in measurement,especially the loss of water and soil caused by enterprises is difficult to measure.In this paper,shadow engineering method and recovery cost method are used to calculate respectively,and a systematic environmental cost measurement model is established.