Study On The Environmental Cost Accounting And Reporting Of Coal

Much attention to the environmental issue of today, studying on theenvironmental costs of coal-fired thermal power enterprises which are seriouspollution is very necessary. Not only supportive environment for thermal powerenterprises to strengthen cost management, reduce environmental costs, increasethe economic efficiency of enterprises, but also to enhance their environmentalimage of our enterprise and social image, improve the competitiveness ofenterprises, and enable enterprises to achieve sustainable reduction ofenvironmental cost and economic benefits of sustainable growth.This article uses " issues raised—problem-analysis—problem-solving"academic concepts and ideas, extensively research on subjects related to theresults, using the research methods of combining specification research andempirical research, combining qualitative research and quantitative research.This article is on the perspective of micro-enterprise management, basis onthe analysis of the research results of domestic and international, to research onenvironmental cost accounting model for coal-fired thermal power enterprises.With analysis the basic theory of environmental cost accounting and the impactof internalization, to provide theoretical basis for the environment costaccounting and reporting. According to the coal-fired thermal power enterpriseproduction processes and the characteristics of production, determine themeaning and classification of coal-fired thermal power enterprise environmentalcost. Built the model of coal-fired thermal power enterprise environmental costaccounting, determine the environmental costs recognized standards, and we takethe corresponding measuring method according to the different characteristics ofenvironmental costs classification, cost allocation using activity-based costing on environment. The article integrates the independent reports of environmental costand non-independent reports, regulatory environment cost report, w coal-firedthermal power enterprises is used to verify the feasibility of environmental costaccounting model. The establishment of accounting model will help to strengthenenvironmental cost management and control, and improve the efficiency andeffectiveness of environmental management, to better provide reliable data insupport of environmental cost management and control.