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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。
Oil and gas companies, which dominate the national economy, are also one of the main contributors to environmental pollution. Therefore, establishing an oil and gas enterprise environmental accounting system is of extremely important practical significance. In this paper, based on the current situation of environmental accounting application in oil and gas enterprises, this paper uses the basic theory of environmental accounting to discuss the accounting method and information disclosure mode of enterprise environmental accounting in order to provide theoretical basis and specific methods for the environmental accounting practice of oil and gas enterprises, and promote the construction of environmental accounting The process.