MFCA Application Research Based On Effective Utilization Evaluation Improvement Of Coal Resources

General Secretary Xi Jinping emphasizes in the report of the 19 th National Congress that "accelerating the reform of the ecological civilization system and building a beautiful China" is our common goal.However,with the rapid development of the social economy,environmental problems and resource depletion have become urgent problems to be solved.As a typical representative of high pollution and high energy consumption,the coal industry is accelerating the transition to a green and low-carbon economy.This is the trend of the times and the reality.The current accounting system treats all waste costs into qualified products and related treatment expenses as a current expense.It does not separately calculate the cost of waste,which not only fails to reflect the true cost of the product,but also ignores the environmental impact and seriously hinderes the green development of enterprises.Material Flow Cost Accounting(MFCA)is a new type of environmental management tool designed to improve resource utilization efficiency and reduce environmental pollution.The biggest advantage lies in the independent accounting of wastes.It is of research significance for theoretical development and practical application to introduce them into the effective utilization evaluation of coal resources.It can not onlymake up for the shortcomings and shortcomings of the current accounting system,but also provide a new path for improving the effective utilization of coal resources and improving the environment.This paper is based on the combing of MFCA and coal resources using relevant literature at home and abroad.Firstly,it expounds the basic status quo,index system and data types and characteristics of the effective utilization evaluation system of coal resources under the current accounting system,then analyzes the shortcomings of the effective utilization evaluation of coal resources under the current accounting system,and introduces MFCA on this basis,expounding its significance for improving the evaluation of effective utilization of coal resources;Secondly,it introduces the application principle and accounting procedure of MFCA,improves the evaluation index system of effective utilization of coal resources after applying MFCA,including coal resource utilization policy system,resource loss cost,waste discharge and resource recycling,and compares and analyzes the indicator system before and after improvement and the effect analysis after improvement;Thirdly,taking the coking project of a coking plant as an example,through MFCA accounting,the four aspects of the effective utilization evaluation system of coal resources are analyzed and studied,and the improvement measures of the coking project under the MFCA accounting mode are proposed.Finally,based on the MFCA application research of the effective utilization evaluation of coal resources,some countermeasures and suggestions are put forward: formulate the material flow cost accounting guidelines suitable for all industries in China;formulate reasonable material flow cost accounting introduction norms;establish material flow cost accounting big data sharing center;promote the application of material flow cost accounting in the coal industry;improve and promote the effective utilization evaluation system of coal resources.In order to provide an reference for the improvement of the effective utilization rate of coal resources and the promotion and application of material flow cost accounting in China in the future.