Research On Environmental Accounting In Coal Enterprise Of Our Country

In recent years, with the rapid development of our national economy, the national economic development pillar coal industry is showing rapid growth momentum. But following this is a more serious problem of environmental pollution. The environmental problems of coal enterprises not only affects and restricts the development of enterprises, but also impacts the long-term development of the national economy and causes serious damage to the natural environment and human health. To properly solve the environmental problems of coal enterprises is a realistic subject that we face. In the background of building a harmonious society, to maintain harmonious coexistence between man and nature, society and economy in the context of sustainable development, solve the problem should be the pursuit of comprehensive optimization of corporate environmental and economic benefits, to guarantee the sustainable development of the national economy best. As an information system of confirmation, measurement, recording and reporting the spending and obtains of an coal enterprise, in the principle of integrated enterprise economic benefits and environmental effects of guidance, environmental accounting can effectively reflect the enterprise involved in environmental protection efforts, therefore, the implementation of environmental accounting in coal enterprises is on the way.This paper is divided into five parts. The first part analyzes the motivation of accounting environment, in the view of sustainable development, scientific outlook on development and ecological civilization background, clean production in coal enterprises should be taken action at once, and the implementation of environmental accounting is one of the most important presupposition for cleaner production in coal enterprise security; the second part based on the previous research, sorts out the basic theory of environmental accounting clearly, defines the environmental accounting definition, hypothesis, principles and factors of environment accounting contents; the third part analyzes the accounting situation of the coal enterprises, introduces the ente prise accounting treatment of daily business, finds the current accounting existing problems, in order to pave the way for the implementation of environmental accounting; the fourth part is the core of the article, this part expounds the calculation method of coal enterprise environmental accounting, including the confirmation, measurement, recording and reporting, describes how the coal enterprises make account processing about environmental matters. The last part summarizes the whole thesis, put forward the deficiencies of this research. This paper presents how the environmental accounting theory can be applied to the accounting of coal enterprises. In theory, it helps to enrich the content of environmental accounting system and the corporate environmental management system, to promote the construction of enterprise environmental accounting information disclosure system and environmental auditing standards. In practice, the research of this paper provides a reference for the environmental accounting in coal enterprises. By researching the environmental accounting system of coal enterprise, we can regulate the coal industry market, promote the reasonable use of coal resources, realize the sustainable development of coal industry.