Research On Accounting And Analysis Of Coal Enterprises' Environmental Costs

The root of environmental problem is the insufficient compensation of environmental costs. Enterprises are the main field from where environmental problem comes into being, so it is imperative for enterprises to strengthen theaccounting of environmental costs. On one hand, the process of coal enterprisesproduction, simultaneously also is a process which the resources being exhausted, the environment being polluted and the ecology being destroyed. On the other hand,the research related to coal enterprises' environmental costs is very few, nearlyis blank. This paper precisely embarked from this reality, combined the characteristics and the rule of coal production, limited the constitution of coalenterprises' environmental costs, with emphasis studied the accounting system. On this foundation, analyzed the changing tendency and the changing rule of coal enterprises' environmental costs, proposed strategies of the level optimizationand the structural optimization, provided policy-making supports for coal enterprises to control the environmental costs, and realize double wins on economic efficiency and environmental benefit. The concrete contents are as follows:1. Preface--Mainly introduced the background of selecting this topic, theactuality of research at home and overseas on environmental costs. Pointed outthe study on coal enterprises' environmental costs is still vacant, and is very important.2. Analysis on constitution and influencing factors--On the foundation ofstudying the relation between coal production and resources consumption, thispaper limited the constitution of coal enterprises' environmental costs, and analyzed the influencing factors.3. Accounting system of coal enterprises' environmental costs--This is the...