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Research On Environmental Cost Accounting Of GH Energy Co.,Ltd.

Posted on:2020-07-13Degree:MasterType:Thesis
Country:ChinaCandidate:M M ZhangFull Text:PDF
GTID:2392330575959033Subject:Master of Accounting
Abstract/Summary:PDF Full Text Request
In recent years,the state has vigorously advocated a low-carbon economy and sustainable development,and environmental costs have been gradually put on the agenda.Environmental cost accounting is the top priority for enterprises to control and manage environmental costs.For enterprises to carry out environmental protection,low-carbon economy and sustainable development,the environmental cost expenditures incurred in the production process are as detailed and specific as possible to calculate and control the cost reasonably,which is recommended and advocated by China.As a heavily polluting oil and gas energy company and now the most promising international energy public company,GH Energy Co.,Ltd.will produce environmental pollution and ecology from all aspects of its energy product exploration,mining,production,processing and final transportation.Destruction,therefore,in order to protect the environment,reduce or eliminate pollution,it is necessary to reasonably calculate and control the environmental cost of the enterprise,so as to realize the coordination and unification of the environmental and economic benefits of the enterprise as soon as possible.This paper studies the environmental cost accounting of GH Energy Co.,Ltd.The full text is divided into five parts.The first part introduces the research background,purpose and significance of environmental cost accounting,and summarizes a large number of literatures on environmental cost accounting by domestic and foreign scholars in recent years.The paper studies the meaning of environmental cost and classification,confirmation and measurement,and information disclosure.The second part first introduces the environmental cost of oil and gas enterprises.On this basis,it explains the environmental cost accounting system of oil and gas enterprises,mainly including The recognition,measurement,collection and distribution of environmental costs,information disclosure and reporting,etc.,and the discussion of environmental cost accounting based on the three theories;the third part of the overview of GH Energy Co.,Ltd.,business development,business to the environment It describes the impact of governance and environmental protection investment,and briefly expounds the status quo of the company's environmental cost accounting,and analyzes the existing environmental cost confirmation and classification,measurement,distribution and accounting treatment,information disclosure and reporting.Specific problems and causes;the fourth part is GH Energy Co.,Ltd.proposes corresponding improvement suggestions and measures for the existing environmental cost accounting problems,respectively,regarding the confirmation and classification of environmental costs,measurement,subject setting and accounting processing,information disclosure and reporting.The problem gives specific suggestions for improvement,so as to more accurately calculate the company's environmental costs,provide reliable data for the company's environmental cost control,and at the same time prompt the company to reduce costs and improve efficiency in its future development.The harmonization of low-carbon economy,sustainable development and economic and environmental benefits laid a good foundation,enabling the company's environmental cost accounting system to be widely implemented in all polluting enterprises.
Keywords/Search Tags:GH Energy Company, environmental cost, cost accounting
PDF Full Text Request
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