Research On Environmental Cost Management Of Z Petroleum Company

The realization of green development strategy is the inevitable requirement and choice for the sustainable development of China's economy and society.The Nineteenth National Congress of the Communist Party of China put forward the requirement of "speeding up the reform of ecological civilization system and building a beautiful China",which indicates that it is urgent to control environmental pollution.Under the restriction of various environmental protection laws and regulations,petroleum enterprises in heavy polluting industries need to strengthen the management of environmental costs of enterprises,effectively spend more manpower,financial and material resources on the construction of environmental protection facilities,the prevention and control of environmental pollution and the training of environmental protection awareness of employees,so as to promote the sustainable development of enterprises and improve the social and economic benefits of enterprises.Z Petroleum Company is a listed company with the exploration and development of oil and natural gas as its main business.As one of the leading enterprises in China's petroleum industry,its environmental cost management is representative.Firstly,this paper collects,summarizes and collates the relevant data of environmental cost management by using literature analysis method,and expounds the relevant research results,concepts and theories of domestic and foreign scholars,including sustainable development theory,cost management theory and product life cycle theory.Taking Z Petroleum Company as the research object,with the help of Z Petroleum Company Annual Report,Social Responsibility Report and Ke.Based on the sustainable development report and environmental bulletin,the problems of environmental cost management awareness,environmental cost prediction and planning,environmental cost impact assessment,environmental cost accounting,environmental cost control,environmental cost disclosure and environmental cost assessment of Z Petroleum Company are analyzed by field interviews and questionnaires.Then,drawing on the excellent environmental cost management experience of two excellent foreign petroleum enterprises(Shell Company and Exxon Mobil Company),this paper puts forward the Countermeasures for environmental cost management of Z Petroleum Company,including establishing correct environmental cost management consciousness,reasonably carrying out environmental cost prediction and planning,perfecting environmental impact assessment at all stages,improvingenvironmental cost accounting system and raising environmental cost.Control level,strengthen the disclosure content of environmental costs,and establish reasonable assessment and evaluation index of environmental costs.In order to provide a reference for China's petroleum enterprises to effectively carry out environmental cost management,so as to promote China's petroleum industry to achieve green and sustainable development.