Research On Environmental Cost Accounting And Management Of Coal Enterprises

With the rapid development of economy, a series of environmental problems, such as environmental pollution, ecological imbalance etc, are turning worse, growing a direct impact on regional and national sustainable development. How to strengthen management to control environmental pollution and ecological deterioration has been a hot issue of concern. as a discipline of Economic management, how to bring accountancy into full play of reflection and supervision function,dreflect the correct accounting of environmental costs, strengthen the environmental cost management becomes an important research subject accounting theory. As an important part of our national economy, coal enterprises make a significant contribution to national economic development. but caused serious ecological damage to the environment, affecting the coal industry and the national sustainable development as well. Therefore, correct understanding and research of environmental cost accounting and management on coal enterprise is important for achieving a win-win economic and social benefits and improve the environmental cost theory.1. This paper has deeply analyzed the theories about environmental cost, such as ecology economy, the negative external effect theory, recycle econo theory, cleaning production and so on. Also, summarized and analyzed the key concepts and the classification of environmental cost.2. Based on the analysis of the factors which influences the environmental cost of coal mining and the achievement from other scholars,this paper showed a reasonable composition and classification of it ,and how to set titles. At the end of this part, it also study on the measurement model in coal mining environmental cost. 3.Bulided the accounting system of coal mining environmental cost, and expounded it from several aspects such as environment assets, environment debts.4. This part studied on the management system of coal mining environmental cost, such as environmental performance evaluation , environmental cost auditing and so on.