Petroleum Enterprise Environmental Cost Control Research

The environment pollution is a serious problem for China petroleum enterprise, as the pollution emission intensity increases, the environmental pollution becomes severe. Especially with the enhanced requirement of environmental protection of government and consumer's stakeholders, the oil or gas enterprise were faced huge environmental cost pressure, the investment of the environmental protection must be increased. Therefore, the present key problems for the oil or gas enterprise were how to control the environmental cost, how to increase the environmental control level, and how to meet the requirement of the consumer's stakeholders。The environmental cost and the environmental cost control theories were used to investigate the environmental cost control system of the oil or gas enterprise, how to establish the environmental cost control system was analyzed using a qualitative analysis and quantitative analysis, comparison research method. The main contents were listed as following: the environmental cost concept was firstly defined and the definition of the environmental cost in this paper was clearly point out; then, the content of the environmental cost control of the oil or gas enterprise was presented. the current situation of the environmental cost of the oil or gas enterprise was analyzed, on the basement of these current situation, the problems existed in the environmental cost of the oil or gas enterprise were analyzed; The evaluation of the environmental cost control of the oil or gas enterprise was occurred. The basic situation of the oil enterprise was analyzed by the performance evaluation of the enterprise. Finally, the counter plan and suggestion of the environmental cost of the oil enterprise were build based on the above analysis.The resolution of the environmental problem needed all endeavor, the government should establish the corresponding accounting standard and the mandatory legal norm on the one hand, and the enterprise should also improve the environmental awareness and enhance the consciousness of the environmental protection on the other hand. Based on discussion of environment cost and combining with the characteristics of oil production and operation of enterprises, the environmental cost control system of the petroleum enterprise was established.