The Study Of Measure The Environmental Costs Of Oil And Gas Enterprises

Oil and gas enterprises plays an important position in the development of the national economy, but its in the process of the oil and gas mining, transportation, producing and marketing would damage to the environment in a certain extent.Along with the gradual deterioration of the environment, people have realized the importance of environmental protection, whether in the oil and gas enterprises to develop environmental accounting or disclosure of environmental accounting information, the first and foremost problem is how to measure the environmental costs of oil and gas enterprises accurately. China's study about the environmental costs of oil and gas companies only remains the stage of confirmed the contained of the environmental costs ,and no measurement of the environmental costs be raised.oil and gas enterprises makes environmental accounting more difficult. Therefore proposed the cost of oil and gas enterprise environment measurement methods and models is very necessary.Based on the characteristics of oil and gas enterprises, under the guidance of the sustainable development theory, using concept of environmental economics and environmental accounting, cost management accounting, accounting theory, define the concept of environmental costs in oil and gas enterprises. Using the structural analysis method to determine the scope and the content of environmental costs in oil and gas companies, adopted replacement cost method as a measurement method of the cost calculation, and used the fuzzy math as the measurement model. Based on the above analaysis, as an example of one oil and gas companies in Daqing, application of measurement methods and models to measure the environmental costs .