Accounting Research Of Environmental Costs In Coal Enterprises

With the continuous growth of productivity of the continuous progress of humansociety and economy, because of the long time has not paid much attention to protectthe ecological environment, resulting in a variety of disaster and the problems related tothe ecological environment has been more intensified trend, and that in the final analysisis the nature of human society. Sustainable development should be used as the basis forour economic and social development should put Protect environment as a priority,always to reflect the environmental protection consciousness.Coal is the basic energy of our country, occupies an important position play adecisive role in the national economy, and made great contribution to the developmentof society and economy, but in the process of coal production and use to influence theenvironment and natural resources is shocking. Environmental problem is very seriousin the coal enterprise. However, coal enterprises as environmental pollution did notbring attention to the environment are embodied in the concrete practice, failed toreflect the environmental cost in cost accounting, cost accounting is based on thetraditional accounting method, and not the environmental costs into the. The traditionalcost accounting method cannot truly reflect the real cost of annoying, distorted theenterprise performance, causes the enterprise excessively on short-term economicbenefits and ignore the long-term environmental benefits and social benefits, theexpense of the environment, overdrafts future made by current benefits do the outdated.In today’s environment we should the environmental cost is reasonable in the coalenterprise accounting, true and accurate accounting for the cost of coal enterprises.In this paper, the theory of sustainable development and social responsibilitytheory as the guide, the total social cost theory as a foundation, has in-depth study andanalysis of current coal enterprise environment cost accounting problems, and thereasons one by one. Then put forward their point of view. Mainly from the accountingof environmental costs, environmental cost target recognition, measurement ofenvironmental costs and environmental costs of processing and information disclosureand other aspects of research, and the case, in order to coal related enterprises in theenvironmental cost accounting to provide certain reference and guidance.