Study on Environmental Costs of Chinese Oil Field Companies

摘要

The environmental and social problems existing in Chinese oil field companies are very serious and environmental management becomes more and more exigent in business management. Environmental cost is one key part of environmental management accounting. Different environmental cost definitions and methods exist in different organizations and even in different countries. What will be the most suitable one for Chinese oil field companies? Based on the status quo and limitations of environmental costing in oil field companies in China, a set of appropriate environmental costing methods and countermeasures are put forward. How to integrate environmental costing to current accounting system is discussed then. The presentation of environmental costing information in Chinese oil field companies is listed in the end.