Environmental Costs Of Coal Enterprises Accounting And Control

In the scientific and technological progress and industrialization, rapid economic growth caused by the same time, resources and the deteriorating state of the environment, human needs and resources and the environment has become increasingly acute contradiction between the supply of the international community to establish a global social, economic and environmentally sustainable development of a new order called for voice rising, the development of industrial society has entered the era of environmental protection. Resource-oriented enterprises in the environmental issues should take more social responsibilities, so in the resource-oriented enterprises, strengthening of environmental cost accounting and control, whether it is for the country, for society or for the enterprises themselves, all have important significance.At present, he accounting treatment of the environment there is no uniform standard, business-environmental costs definition, measurement, disclosure and environmental cost analysis and control of environmental cost accounting, there are many aspects of the exploration and study, but all there is no uniform standard, but also the lack of practical application in the enterprise.In the economic society, profit is the first business-oriented economic activities, or inherent power, without the pressure of environmental regulations from the community, environmental costs can not be naturally occurring within the company, there is no environmental regulations, there can be no true sense of the environment costs. This enterprise approach to the enforcement of environmental regulations into environmental cost accounting, according to business-to-the implementation of environmental regulations on the classification of environmental costs:active environmental costs, companies take the initiative to comply with environmental laws and regulations, and actively raise the cost of environmental policies; passive environmental costs, companies ignore environmental regulations costs.Classification of environmental costs,, this article select the Shanxi Coking Co., Ltd. is one example of a qualitative and quantitative research combined,, according to cost accounting process:recognition,, measurement, recording, reporting, step by . step to the systematic environmental cost of coal enterprises accounting, resource companies to prove the reality of the feasibility of cost accounting.In the cost accounting of environmental costs on the basis of analysis reports, on the one hand, set some basic time scales of assessment to carry out routine analysis. the other hand, set the coefficient of environment-law protection to measure the extent of corporate law enforcement to study the coefficient and the business environment costs relationships, and business with the case nearly a decade of data to verify the existence of the enterprise, and obtain the best coefficient of environment-law protection conclusions. In view of the above rule, and further draw businesses how to adjust the existing law enforcement situation in order to achieve the minimum goal of environmental costs, while the adjustment for the enterprise obtained the Government's environmental policy, how to adjust in order to facilitate the further improvement of laws and regulations.Therefore, the main work and contribution to the article in the following two aspects:in practice, the first time in resource-oriented enterprises in a systematic accounting of environmental costs. In theory, the enterprise of law enforcement of environmental laws and regulations into the environmental cost accounting in the attitude and came to the relationship between coefficient of environment-law protection and corporate environmental costs, and on the business environment cost control, environmental regulations improve the optimization proposal, so that economic, social, environment, the coordinated development of the three.