A Study On The Construction Of Ecological Accounting System In Chinese Coal Enterprise

In the current society, coal enterprises have been faced with unprecedented difficulties, because of the wild type of developments,indifference with the protection of ecological environment and the massive waste of resources, which is contrast of the national policy that"Strengthen the construction of ecological civilization, Create a beautiful home, Adhere to the sustainable development strategy".?Guidance of Coal Industry Association on “13th Five-year "Capital Construction of Coal Industry?indicted that the promotion of the healthy development of the coal construction is the important foundation of national energy security and the guarantee of the construction of the national ecological civilization. Therefore, as an important management tool of enterprises,accounting system plays a more vital role in the enterprise ecological management, and should reform firstly to implement ecological accounting, which could reflect the comprehensive ecological information, promote the enterprise sustainable development.In the paper, based on the study of ecological accounting domestic and foreign, combining the theories of sustainable development, property rights, ecological value, externality theory, ecological accounting method,ecological economic model with the traditional financial accounting,environmental accounting, we establish the basic theory of ecological accounting, define the meaning of the ecological accounting, and goals,basic principles, accounting hypothesis and accounting measurement, etc.Combining all these theories with the status of coal enterprise accounting,analyze the deficiency of accounting and the necessity and difficulty of implementing ecological accounting, we aim to establish an ecological accounting system and an accounting information disclosure mode which are in accord with the current situation of coal enterprises in our country, and focus on the definition, confirmation, measurement of ecological accounting elements in coal enterprises, settings of accounting,design of ecological accounting, selection and design of information disclosure model. In addition, we will apply it to the actual production and operation of specific coal enterprises as well, to enhance the feasibility and practicability.Through the study of the ecological accounting system of coal enterprises, we will provide more comprehensive and accurate ecologicalinformation, which help the correctness of decision-making and improve the current situation of coal enterprises, for the people who demands these information. The paper could provide reference for the development of ecological accounting theory and the accounting of related industries as well.