会计学院知识库

现阶段，我国在努力实现“双碳”目标即“碳达峰”和“碳中和”。“双碳”目标是我国为了实现人类命运共同体和促进我国经济社会可持续发展而制定的，同时也是国务院政府工作的重要部分。为了在2030年前达到“碳达峰”，在2060年前实现“碳中和”，各行各业都需为此而作出努力。能源系统绿色低碳转型是实现“双碳”目标的关键。对于企业来说，环境成本管理之所以重要是因为成本管理对企业实现经济效益来说是十分重要的，而成本管理包含着环境成本管理的内容，同样在企业生产经营活动的各个环节体现。环境成本管理的有效实施，对于企业来说，可以降低碳排放量、保护生态环境、树立良好的企业形象、提升行业竞争力和实现经济效益和环境效益协同发展。对于国家来说，企业的有效实施，对我国早日实现“双碳”目标起到促进作用。

本文采用案例分析法，对中国石油的环境成本管理进行分析。首先整理“双碳”目标、环境成本和环境成本管理的相关国内外文献，并阐述相关理论，为其提供理论基础。数据和信息来源是近些年中国石油官方网站所披露的社会责任报告、年度财务报表和环境保护公报等。采用数量研究法对报告中近5年来中国石油有关环境成本的数据信息进行统计处理。在环境成本管理实施方面，本文通过对中国石油的环境预防成本管理、环境维持成本管理和环境损失成本管理的现状进行分析。最后，通过分析中国石油环境成本管理的实施效果，为石油化工企业环境成本管理提供了一些实践经验，为“双碳”目标下我国高碳排企业通过实施环境成本管理实现绿色转型和可持续发展提供借鉴意义。

At this stage, China is striving to achieve the “dual carbon” goals, namely,“carbon peak” and “carbon neutral”. The “dual carbon” goal is designated by China to achieve a community with a shared future for mankind and promote sustainable economic and social development in China. It is also an important part of the work of the State Council government. In order to achieve “carbon peak” by 2030 and “carbon neutral” by 2060, all industries need to make efforts to achieve this goal. The green and low-carbon transformation of the energy system is the key to achieving the “dual carbon” goal. For enterprises, the reason why environmental cost management is important is that cost management is very important for enterprises to achieve economic benefits, and cost management includes the content of environmental cost management, which is also reflected in all aspects of enterprise production and operation activities. Effective implementation of environmental cost management can reduce carbon emissions, protect the ecological environment, establish a good corporate image, enhance industry competitiveness, and achieve coordinated development of economic and environmental benefits for enterprises. For the country, the effective implementation of enterprises will promote the early realization of the “dual carbon” goal in China.

This paper analyzes the environmental cost management of CNPC with case study method. First of all, the “Double carbon” target, environmental costs and environmental cost management of the relevant domestic and foreign literature, and related theories to provide a theoretical basis. Data and information sources are social responsibility reports, annual financial statements and Environmental Protection Bulletins published on CNPC's official website in recent years. The data and information of environmental cost in China Petroleum during the past 5 years were statistically processed by using the quantitative method. In the implementation of environmental cost management, this paper analyzes the status quo of environmental prevention cost management, environmental maintenance cost management and environmental loss cost management of CNPC. Finally, it provides some practical experience for environmental cost management of petrochemical enterprises by analyzing the implementation effect of environmental cost management in China, it provides reference for our country’s high carbon emission enterprises to realize green transition and sustainable development by implementing environmental cost management under the target of“Double carbon”.