Research On Environmental Cost Accounting Of Luan Yuwu Coal Industry Co.,Ltd.

With the development of social economy and the advancement of science and technology,there is a huge price to pay for the environment.Frequent national events such as haze and water pollution continue to warn us that the importance of environmental protection is increasingly evident.For enterprises,the responsibility for environmental protection and improvement undertaken during the production and operation process is also increasingly significant.As we all know,coal is a highly polluting industry and is the main source of pollution that causes air pollution,water pollution,and soil pollution.The environmental costs in corporate costs are characterized by high expenditure,difficulty in control,and rising year by year.Compared with other companies,coal companies are faced with more severe environmental problems and more urgent environmental cost accounting methods.This paper selects the coal enterprises in Shanxi Province,a major coal province,as the research object,and adopts the combing method of theoretical combing and case analysis.First of all,combing the related concepts of the concept,characteristics,classification of accounting methods of environmental costs.Secondly,combining with the actual situation of coal enterprises,the paper discusses the composition and classification,confirmation and measurement of environmental costs,and the factors that affect the environmental costs of coal companies.On this basis,this article takes Lu'an Yuwu Coal Industry Co.,Ltd.as theobject of case analysis,and conducts on-site inspections and specific environmental cost analysis on the actual conditions of accounting,measures,status and problems of environmental costs.And using the grey forecasting model to get the company's environmental cost input trend in the next few years,using the ABC and life cycle thinking to improve the environmental cost.It is hoped that through the following researches,thedegree of attention of the accounting academia to the study of environmental costs can be enhanced.At the same time,it can also strengthen the environmental cost accounting andcontrol awareness of coal companies,and provide useful theoretical references and for the cconfirmation and accounting of environmental costs.