Application Research In M Coal Industry On Environmental Accounting

Extensive economic development not only gave rise to the waste of resources,but also caused the seriously damage to the environment.In recent years,with the putting forward of the "sustainable development","ecological economy" and "energy conservation and emission reduction" idea,China has begun to pay more and more attention to the harmonious development of ecological environment and economy.In the "12th Five-Year",the coal enterprises were facing higher environmental requirements and overcapacity situation,which all require the coal enterprises seizing the dual opportunity of environmental protection and cutting overcapacity,making reform and innovation and looking for a new way of development to achieve clean and efficient production.On this basis,the coal enterprises administrators bring in environmental accounting and make checking independent from accounting.It is significant for the enterprise operators to understand the problems directly in enterprise environmental activities.By the means of environmental accounting to respond the policy calls for the environmental protection and cutting the excessive industrial capacity,bring in clean production equipment,eliminate backward production capacity and in the end enhance the market competitiveness.This paper includes the following seven parts: Part ?,Introduction,explains the background and significance of this paper,the research summarize of environmental accounting at domestic and overseas,and the research content,methods and innovation;Part ?,the paper illustrates the theoretical basis of this paper,including the theory of environmental accounting,sustainable development,and economic externality and the game theory;Part ?,in this part,the passage describes the present situation of environmental accounting application in M Coal Industry,and analyzes the necessity which introduces environmental accounting into the company;Part ?,discusses the problems in the application of environmental accounting in M Coal Industry,and analyzes the reasons;Part ?,it designs the accounting system of environmental accounting in M Coal Industry;Part ?expounds the safeguard measures for implementing environmental accounting smoothly in M Coal Industry;Part ?,the paper puts forward the conclusion,even points the deficiency and the direction of improvement in the future.Coal enterprises can apply the environmental accounting to find the company's problem and solve it.Also,the environmental accounting can provide accurate environment database when the business operates so that the message user make a more appropriate economic decision for the company.