Research On The Application Of Environmental Accounting In Coal Enterprises

With the development of the economy,most of Chinese enterprises pursuing the growth of economic profit began an extensive and reckless development and utilization of the ecological environment.However,the pollution of coal industry is more serious compared with other industries.Emissions of sulfur dioxide,carbon dioxide,methane and other harmful gases,have harmed the environment and affected the human life increasingly.In order to adjust the current promotion of “low-carbon economy” and “energy-saving and emission reduction” and a series of national industrial policies,coal enterprises must seek a sustainable development path with innovative technology and new energy,which focuses on strengthening the protection of the ecological environment,save energy and reduce energy consumption and pollutant emissions.Environmental accounting,provides standard of not having a serious threat to economic benefits and minimizing the harm to the environment for companies and it helps human use limited natural resources to develop sustainability and strengthens the awareness of environmental protection.As a result,enterprises will more consciously participate in the ranks of environmental protection.Therefore,the introduction of environmental accounting in coal enterprises is particularly necessary.This paper makes a systematic study on the application of environmental accounting in coal enterprises.It starts from introduction,analyzing the domestic and foreign statics of relevant research and explaining significance and purpose of the selected topic,and then presents the theory of environmental accounting and coal enterprises.It alse analyses the problems existing in the process of the application in coal enterprise.Countermeasure has been illustrated to improve environmental accounting in the coal enterprise aiming at the problems.Finally,it shows cases of the application of environmental accounting in coal enterprises.