我国油气企业环境会计核算及信息披露的探讨  

Environmental Accounting System and Information Disclosure for Petroleum Enterprises

作　　者：钟萍萍[1] 

机构地区：[1]中国石油大学

出　　处：《油气田环境保护》2005年第4期10-13,共4页Environmental Protection of Oil & Gas Fields

摘　　要：在国民经济中占有主导地位的油气企业同时也是造成环境污染的主体之一。因此,建立油气企业环境会计制度有极其重要的现实意义。文章针对我国油气企业环境会计制度应用现状,运用环境会计基本理论,对企业环境会计核算方法及信息传播模式进行了探讨,以期为油气企业环境会计制度的实施提供一些理论依据和具体方法,推动油气企业环境会计制度的发展。The oil-gas enterprises occupy a leading position in the national economy and is also one of the subjects causing the environmental pollution. So, the establishment of environmental accounting system for oil-gas enterprises is extremely important for the environmental protection. Facing the current situation of environmental accounting system in oil-gas enterprises, the environmental accounting check computation and the information disclosure modes are discussed by using the basic theories of environmental accounting system. It will offer some theoretical foundations and concrete methods for implementing the environmental accounting system of oil-gas enterprises and promote the progress of the environmental accounting system in oil-gas enterprises.

关 键 词：油气企业 环境保护 会计核算制度 信息传播模式 

分 类 号：F426.22[经济管理—产业经济]