Resources & Industries ›› 2019, Vol. 21 ›› Issue ( 1): 54-58.DOI: 10.13776/j.cnki.resourcesindustries.20190110.003
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PENG Min1, ZHANG Mengmeng2
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彭 民1,张蒙蒙2
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Abstract: Verification of environmental costs in shale oil and gas development is meaningful for government to make appropriate environmental policies, for petroleum companies to estimate development benefits and to study environment-friendly development technologies. This paper, based on related references and some research achievements regarding environmental cost, studies its components, confirmation basis, confirmation standards, and formation conditions combined with its impacts on environment, and discusses subjects setting, capitalization and expenses accounting process. Environmental cost confirmation in shale oil and gas development is complicated due to its diversified involvements, vast contents and long-term and hidden impacts on environment, which requires governmental guidelines.
Key words: shale oil and gas, environmental cost, confirmation standard
摘要: 明确页岩油气开发过程中的环境成本问题,对于政府管理者制定针对性的环境保护政策,以及油气开发企业核算开发效益和研究环保开发技术具有重要意义。从梳理国内外环境成本研究文献入手,借鉴相关环境成本问题的研究成果,结合页岩油气开发对环境影响的情况及特点,着重分析了页岩油气开发环境成本的构成内容、确认依据、确认标准和形成条件,在此基础上对页岩油气开发环境成本的科目设置、资本化和费用化会计处理等进行了讨论。页岩油气开发中的环境成本确认问题比较复杂,涉及面广,内容多,开发对环境影响的长期性和隐蔽性更增加了环境成本确认的难度,需要相关管理部门制定指导性的标准。
关键词: 页岩油气, 环境成本, 确认标准
CLC Number:
F205
PENG Min, ZHANG Mengmeng. VERIFICATION OF ENVIRONMENTAL COSTS IN SHALE OIL AND GAS DEVELOPMENT[J]. Resources & Industries, 2019, 21( 1): 54-58.
彭民,张蒙蒙. 页岩油气开发中的环境成本确认问题[J]. 资源与产业, 2019, 21( 1): 54-58.
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URL: https://www.resourcesindustries.net.cn/EN/10.13776/j.cnki.resourcesindustries.20190110.003
https://www.resourcesindustries.net.cn/EN/Y2019/V21/I 1/54