Research On Environmental Cost Accounting And Reporting Of KY Coal Chemical Enterprises

After the implementation of the new environmental protection law,The “13th Five-Year” ecological environmental protection plan proposed by China provides guidelines for corporate pollution control.This is another major system after the implementation of the new environmental protection law,which further rigorously regulates energy conservation,emission reduction and environmental protection in production and management,and the problems of KY coal chemical enterprises in environmental cost accounting and reporting have gradually emerged.In the increasingly fierce market competition,only by actively participating in pollution prevention and reducing the environmental costs of enterprises can enterprises win over their competitors,so the improvement and optimization of environmental cost accounting method is particularly important.This paper aims to explore an effective way to optimize the environmental cost accounting and reporting of enterprises,and bring lessons and help for company in the same tradd.Through the study of the existing domestic and foreign literatures,the deficiency of literatures is found that enterprise environmental cost is mostly the research of environmental cost theory,and the research of improving and optimizing the enterprise environmental cost accounting and reporting system in the form of case is relatively few.This paper combines the relevant theory of environmental cost,comprehensively considers the production characteristics of KY coal chemical enterprise,and optimizes the enterprise environmental cost accounting and reporting system.On this basis,the application and effect analysis of enterprise environmental cost accounting and reporting are carried out.It is found that the optimization of the company's environmental cost accounting and reporting can more accurately reflect the environmental cost composition of enterprise products.Therefore,this paper suggests that enterprises should improve the awareness of environmental cost management,improve the environmental cost management information system,improve the environmental cost accounting system and report disclosure Combining with the 13 th five year plan of ecological environment protection,the application of environmental management accounting(EMA)system in enterprise practice is the innovation of this paper.The simulation result also proves that the total cost of the product is lower than the calculation result of the traditional cost.This paper mainly studies the environmental cost accounting and report of KY coal chemical enterprise from six parts: the first chapter is the introduction,First of all,the research background and significance of this paper are proposed,and then the research status of environmental cost accounting and reporting theory at home and abroad is analyzed.The research content and research methods are determined after reviewing it.The second chapter first summarizes the theory of environmental cost,including environmental cost connotation,accounting method and reporting theory.Etc.,this chapter lays the theoretical foundation for further case studies;The third chapter mainly introduces the basic situation,main environmental problems and report status of KY coal chemical enterprise,combining with the production process of KY coal chemical enterprise,analyzes the current situation of KY coal chemical enterprise's environmental cost accounting and report and the existing problems;the fourth chapter is the optimization framework of KY coal chemical enterprise's environmental cost accounting method,and confirms the measurement and meeting of environmental cost.The fifth chapter is the application and effect analysis of KY coal chemical enterprise's environmental cost accounting and report optimization scheme;the sixth chapter is the conclusion,reviewing and refining the main points of this paper.