The Study On Environmental Cost Accounting And Control Of Coal Enterprises And Taking Xishan Coal Electricity As An Example

In recent years,environmental pollution has been a hot topic of the society.At present,environment accounting is the important direction of accounting scholars research.Environmental cost accounting and control is the important measures to control the environmental pollution problem.Through literature analysis and case analysis,the study found that the current cost accounting and control of the environmental problems existing in coal enterprises is mainly manifested in:on the one hand,not the implementation of environmental cost accounting,no unified classification standard classification of environmental cost,environmental cost calculation method is not strong;on the other hand,the coal enterprise has not been established the control mode of scientific and reasonable evaluation system in accordance with the control of the life cycle of coal.In view of these problems,this paper focuses on the calculation and control of the environmental costs of the production type coal enterprises.First of all,according to the characteristics of the coal industry,the environmental cost is divided into the internal and external environmental costs.The pollution collection method is proposed by referring to the collection standard and calculation method of the sewage charges.Secondly,according to the present situation of the environmental cost control of coal enterprises,this paper puts forward the corresponding countermeasures,and draws lessons from the methods of enterprise performance evaluation,and sets up the evaluation index system.Finally,in the domestic large-scale production of coal enterprises,Xi shan coal as an example,introduces the application of environmental cost accounting and control,and environmental costs of Xishan Coal Control Analysis of the status,and provides the corresponding countermeasures and suggestions.Hope to provide a reference basis for accounting and control of the environmental costs of coal enterprises after the day.