伴随着工业化进程,环境危机使人们日益关注环境问题。把环境因素纳入现行会计体系是大势所趋,环境会计是当前会计的研究热点之一,作为其核心的环境成本也受到会计界的关注。本文针对油田企业环境成本的一系列问题展开一些探讨。 With the industrialization process, the environmental crisis makes people pay more and more attention to environmental issues. The environmental factors into the current accounting system is the trend of the times, environmental accounting is one of the current research hot spots accounting, as its core environmental costs have also been the concern of the accounting profession. In this paper, a series of questions about the environmental costs of oilfield enterprises are discussed.