Study On Environmental Cost Accounting System Of Oilfield Companies Based On Social Responsibility

Oilfield companies play an important role in the development of national economy,but their production process also has a negative impact on the ecosystem.The traditional accounting method has many shortcomings in environmental affairs,which is reflected only in combination,not separated reflection.Therefore,from the accounting statement,it can not reflect the environmental cost of oil field companies about environmental issues.It is an urgent task to establish an environmental cost accounting system for oil field companies to separate environmental matters related to oil fields from the original accounting system and conduct separate accounting and reflection so as to arouse the attention of management authorities to environmental issues.From the perspective of promoting enterprise internal management,this paper studies the environmental cost accounting system of oilfield enterprises by combining social responsibility with environmental cost accounting for the purpose of promoting oilfield enterprises to better undertake social responsibility.Firstly,this paper scientifically defines the concepts of corporate social responsibility and environmental cost,studies and summarizes the basic theory of environmental cost accounting,analyzes the research results of social responsibility and environmental cost at home and abroad.Oilfield is analyzed on the present situation and limitations in the current accounting: the field of corporate social responsibility in the performance of the urbanization,accounting statements environmental cost information is relatively small,the environmental cost accounting content definition is not clear,the lack of specification and reliable method of recognition and measurement of environment cost,environment accounting information disclosure content is not comprehensive,has been clear about the oilfield companies to establish a new necessity of environmental cost accounting system.Based on the social responsibility of oil field enterprise environment cost accounting system,first of all define the oilfield enterprise accounting content,set up according to the related environmental cost secondary course and detail account,determine the environmental cost confirmation standard and the corresponding measurement method,based on the life cycle of homework cost method for the collection and distribution of environmental costs.The environmental cost report is standardized and applied to an oil field in east China.Finally,some Suggestions are put forward to ensure the successful establishment and application of the environmental cost accounting system of oilfield enterprises based on social responsibility.Strengthen the corporate management's attention to social responsibility and environmental cost;Improve employees' awareness of environmental cost accounting;Building an environmental cost accounting information technology system;The Suggestions to broaden the scope and depth of oilfield enterprises to fulfill their social responsibilities are expected to help oilfield enterprises to build an environmental cost accounting system.