Research On The Accounting Business Of Long Coal Group Involving Environment

Due to the exploitation of coal resources, coal enterprises not only lead to coal reserves dwindling, and caused serious environmental problems. In coal mining, the emissions of carbon dioxide in the air, sulfur dioxide, methane and other harmful gases, become the main source of acid rain and greenhouse effect. In the traditional accounting, environmental considerations to merge in daily accounting, lack of the recognition and measurement of alone, also only on disclosure of important matters in the notes to the accounting to reflect. Internal managers cannot understand from the daily accounting environment brings to the enterprise management, external statement users can gain more from accounting report complete environment accounting information. So complete environment accounting and disclosure of accounting information are not only good for enterprise managers formulate corresponding management strategy, but also to external users to understand environmental considerations to the enterprise and the influence of social responsibility fulfillment.Dragon coal enterprise is state-owned large-scale coal enterprise, and its representative environmental matters happened. This research mainly to the enterprise as a typical case, involving environmental accounting business process for the design of the system. First, carding the related research on environmental accounting, because the environment accounting theory and the business process at present, there is no unified form, therefore in the theory of environment accounting has to sort of at the same time, choose the suitable for the study of the design system of environmental accounting definition, characteristics, hypothesis, principles, goals and elements. Secondly, based on the basic status of dragon of coal enterprise and involve the environment present situation of accounting business process is analyzed, finding out the existing problems. Again, specifically for the dragon in coal enterprise environment accounting information to design a set of accounting system, designed a special form of accountant business accounting and disclosure, in order to fully reflect the effects of environmental issues on the dragon coal enterprises. Finally proposed the dragon coal enterprise environment accounting of the implementation of the safeguard.The conclusion of this study is in the coal enterprise implementing environmental accounting is necessary, set up accounting subject accounting for environmental accounting matters alone is feasible, independent of the environmental accounting information disclosure system is advantageous to the accounting statements of internal and external users a comprehensive understanding of the enterprise environmental information. Innovation point of this study was designed for a specific enterprise complete environment, accounting system have improved, and the traditional accounting system as a reference for similar enterprises.