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世界各国常用的能源,石油天然气占到了其中的六成左右。按照能源行业的发展前景来看,石油天然气将在很长一段时间内在能源结构中占据大比例。在石油天然气的生产过程中,不可避免会产生一些环境污染问题。所以,油田企业必须建立环境会计体系,从而实现油田的可持续发展和清洁生产。本文将解释环境会计这一概念的内涵,阐述我国油田企业现行的会计核算体系中的缺陷,以及如何弥补。
The world’s countries commonly used energy, oil and natural gas accounted for about Liu Cheng. According to the development prospects of the energy industry, oil and gas will occupy a large proportion of the energy structure for a long time. In the oil and gas production process, some environmental pollution problems will inevitably occur. Therefore, oilfield enterprises must establish an environmental accounting system in order to achieve the sustainable development of oilfields and cleaner production. This article will explain the connotation of the concept of environmental accounting, expounds the defects in the current accounting system of oilfield enterprises and how to make up for it.