| 油气企业环境会计的研究与探讨 |
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| 引用本文： | 赵振智,钟萍萍. 油气企业环境会计的研究与探讨[J]. 财会通讯, 2006, 0(7) |
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| 作者姓名： | 赵振智 钟萍萍 |
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| 作者单位： | 中国石油大学(华东)经济管理学院 山东东营257061 |
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| 摘 要： | 在国民经济中占有主导地位的油气企业同时也是造成环境污染的主体之一,建立油气企业环境会计制度有着极其重要的现实意义。本文针对油气企业环境会计应用现状,运用环境会计基本理论,对企业环境会计核算方法及其信息披露模式进行了探讨,以期为油气企业环境会计实践提供理论依据和具体方法,推动油气企业环境会计建设的进程。
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| 关 键 词： | 油气企业 环境会计 环境会计核算 环境信息披露 |
The Establishment of Environmental Accounting for Oil and Gas Enterprises |
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| Zhao Zhenzhi Zhong Pingping. The Establishment of Environmental Accounting for Oil and Gas Enterprises[J]. Communication of Finance and Accounting, 2006, 0(7) |
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| Authors: | Zhao Zhenzhi Zhong Pingping |
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| Abstract: | The oil-gas enterprise who occupies a leading position in national economy is one of the subjects causing the environmental pollution at the same time. So, the establishment of environmental accounting system for oil-gas enterprises has extremely important realistic meanings. Facing the current situation of environmental accounting system for oil-gas enterprises, this text has carried on the discussion to the environmental accounting method and information disclosure mode, using the basic theories of the environmental accounting. I wish this text will offer some theoretical foundations and concrete methods for the environmental accounting practice of oil- gas enterprises, and promote the process of the environmental accounting in oil-gas enterprises. |
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| Keywords: | Oil-gas enterprise Environmental accounting book keeping Environmental information disclosure |
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