Study On Application Of Environmental Cost In Coal Enterprises

As the pillar industry of national economy,The coal industry make a significant contribution for the national economic development,at the same time,it is also an important source of environmental pollution.It produce irreversible effect in the process of coal mining transportation use.So we have to adopt a series of accounting measurement method to quantify these effects.It is not only make us increase more clearly understanding at a cost to us,but also we can control it as well,So the Environmental cost accounting produced.Although the Environmental cost accounting has a history of more than 20 years,But there is still in the stage of theoretical research,especially in china,Few enterprise real applying it to accounting practice.It is in this background,This paper,based on the theory of sustainable development theory and other related theory,made a detailed instruction From the Settings,recognition,measurement and disclosure,and the summarize and allocation of environmental cost account.Use the research method of literature analysis,quantitative analysis and combining theory with practice to use the above theoretical to practice and form a complete case.Through the in-depth analysis and study of the case,To Find out the difficulties and solutions of the environmental costs eventually applied to the practice,Eventually form the conclusion and good vision.There are six parts in this paper.The first chapter is introduction,Discuss the research background,research significance,Summarizes the relevant research both at home and abroad,Finally,the paper introduced the research content and research framework of this article,illustrates the research method and innovation.The second chapter is summary of environmental cost and related theory,this chapter introduces the basic concept of environmental cost,sustainable development theory,social responsibility theory,theory of homework cost method.Sustainable development theory and the theory of social responsibility is the basis of this article,homework cost method theory played the role of an auxiliary research.The third chapter is cost accounting present situation in GN company,it is introduced the basic situation of the company and traditional cost accounting methods,analysis the disadvantages of this method,finally discuss the necessity of environmental cost accounting in GN company.The fourth chapter and the fifth chapter is the application of environmental cost accounting,and find out the problems and solutions in the process of application.Finally summarized the advantage that compared with the traditional cost accounting method.The sixth chapter is conclusion and prospect,mainly expounds the conclusion of the paper as well as disadvantages,and i hope this article can provide somereference in the process of popularization and application in the future,I also hope to environment cost accounting can be widely used in the enterprises of our country.