Study On Environment Accounting Measurement Of Coal Enterprises

The environment is our fundamental for the survival, protection of the natural environment is everybody’s mission and responsibilities. In the past, our economic development model is at the cost of a large amount of resource consumption and serious environmental pollution, gradually we realize the serious consequences of damage to the environment, we began to explore a sustainable green development model, further economic development and environmental protection in parallel.Accounting is a reflection of the social economic situation. Today the theme is green economy, accounting statements merely reflecting the company’s economic situation is not enough, environment message should play a key role in the company. For environmental accounting is fuzzy and non-trading,environmental accounting disclosure is still in the theoretical stage which makes environmental accounting measurement facing difficulty challenging,solving the environmental accounting measurement issues, environmental accounting can go from theory to practice.The paper draws on the research achievements, based on accounting and environmental science,using coal companies as a point for research.Coal enterprises from the supply chain to the sales cycle have pollution on the environment, so that the accounting measurement of environmental studies of coal enterprises is meaningful. I use the theory of the four elements of the environment, environmental accounting measurement elements that include environmental assets,liabilities, costs and benefits. The focus of this paper is to study the environmental accounting measurement,I select different environmental accounting measurement methods including fuzzy mathematics method,recovery payment method, difference method, maximum method and history cost method, combined with the company’s operating characteristics. Meanwhile, I use WuTongZhuang mine as an example.lt improves environment accounting measurement method has actual operation.The environment accounting measurement study of the coal enterprises is an important step to promote green development of coal enterprises. Only do we measurement of environmental information and disclosures, companies can identify potential environmental risks and then improve their production technology. Consumers and users of financial statements can get comprehensive information of the enterprise. Our country can develop in a sustainable way.