The Application And Research Of Environmental Accounting In Coal Enterprises

With the rapid economic development, the demand for environmental resources is alsogrowing in a large number of production activities on the natural environment, causing seriousinjuries. There has been pollution, ecological damage, depletion of resources, and so on a varietyof environmental issues.The coal industry is heavily polluting enterprises, which can cause a variety ofdirect-ecological destruction, so China has also developed a corresponding system and has takenenvironmental protection measures. Many state-owned coal mines put a lot of special projectsfund into environmental pollution and take lots of governance measures, so achievement issignificant. But due to the imperfections of our accounting standards and lack of correspondingrules about the application of environmental accounting, most of the coal companies do notregulate environmental matters accounting treatment but simply reflect environmental costs,resulting in that coal enterprises in the application of environmental accounting is not positive,and the effect is not significant.Currently the study to the problem of the coal enterprise application environment accountingat home and abroad research has not gained so many results. In view of this, the paper onenvironmental accounting in the coal enterprise applications started a systematic study. Thispaper as a theoretical basis by reference to relevant research literature at home and abroad, firstlydescribes the coal enterprise production characteristics and its relationship with the environmentaccounting, based on the analysis of environmental accounting at home and abroad on the basis ofthe present situation of the use of the coal enterprise, considering the problems of this kind ofenterprises when they implement environmental accounting. Then focusing on the currentsituation of the coal enterprise application environment accounting in our country, this paperpoints out coal enterprise problems arising from the use of environmental accounting in ourcountry, and puts forward suggestions for the existing problems and improving the coal enterpriseapplication environment accounting, such as the development of accounting standards related tothe environment as soon as possible, promotion the integration of environmental accountingtheory and practice, accelerating the pace of implementation of environmental accounting, the perfect model of environmental accounting information disclosure and so on. Finally summarizesthe research conclusion of this paper and points out the inadequacies of existing study andresearch prospects in the future.