The Research On Environmental Costs Accounting In Coal Enterprises

In 2015,we promulgated and implemented the most strict new environmental law,which put forward new requirements to corporate social responsibility and environmental pollution control.Environmental problems is particularly serious in coal enterprises.But the current cost accounting model of coal enterprises can not correctly reflect the environmental costs of enterprises and can’t provide more relevant information for environmental management.Based on this background, the author chose the theme of environmental cost accounting of coal enterprises.The paper is guided by environmental cost accounting basic theory,draw lessons from the relevant research results at home and abroad,cast three listed coal enterprises as a case.analyze the status of the coal environmental cost accounting in enterprise, find out existing problems,then put forward a corresponding improvement suggestions.The aim is to make a contribution to the theory and practice of environmental cost accounting in coal enterprises.The main contents and conclusions of this paper are:The main problems existing in the coal environmental cost accounting in Enterprise:1. The confirmation of environmental cost of content is not comprehensive enough,capitalization and expense of the environmental cost is not clear.2.Environmental cost measurement mainly used the historical cost measurement and measurement method is single, lack of targeted.3. Environmental cost information disclosure is not sufficient, the form of disclosure is not standardized. At present, the main method of information disclosure is to use sustainable development report and social responsibility report as the carrier. The main information is about the environmental performance of enterprises measures to protect the environment,pollution control. Disclosure of the enterprise environment cost information is less,and mainly in the form of words to describe.The main reason for the environmental cost accounting of coal enterprises is the lack of environmental cost accounting regulations and standards, the impact of environmental factors on the company’s share price and the weak awareness of the environmental cost of enterprise managers.The improvement of environmental cost accounting in coal enterprises should be based on the overall recognition of environmental costs, accurate measurement of environmental costs, full disclosure of environmental costs as the basic ideas.Toaccounting recognition, the amount is unable to accurately measure but the future is likely to occur and significant environmental costs should be recognized, for different environmental costs of the project according to the enterprise actual expenditure correct division of capital and the cost of expenditure; in terms of accounting measurement, damage caused by the environment pollution is more complex, some environmental costs are not monetary.different measurement methods should be applied to different environmental costs; in the information disclosure, should set up an independent report form of environmental cost, focused on the disclosure of environmental cost of enterprise spending, corporate environmental costs and product cost are compared. At the same time, the disclosure of environmental costs and environmental performance, focusing on the analysis of the impact of environmental costs on the economic performance of enterprises. The social responsibility report should include environmental management policies and organizational structure,environmental and energy solutions, environmental costs and environmental performance.For the improvement and perfection of the security of coal enterprise environment cost accounting, national accounting departments should develop accounting standards or systems.At the same time incorporate environmental factors into the enterprise value evaluation system, making the management truly aware the importance of environmental cost to the economic performance of enterprises,then improving the enterprise environment cost consciousness of the managers.