The Study On Design And Application Of The Environmental Balance Sheet Of The Coal Enterprises

With the trend of deterioration of nature environment coming to light,governments and the enterprises,even the individuals across the world have realized the importance of environmental protection.Under this circumstances,Our government treat environment protection more and more serious,at the same time,the individuals become more sensitive to the information of environmental protection,the government-oriented pilot projects which is aimed at the compilation of the tables about the natural resource of the country and regions is undertaking.However,here is no comprehensive,completed,mature system to evaluate the environmental activities for one of these main bodies,like the enterprises which are able to effect environment greatly.The coal enterprises belong to the high-pollution industry which can have a significant influence on environment.,Through the analysis of the characters of the industry and the logical analysis,the design of the subjects in environmental balance sheet will be accomplished.After that,through the further research on the environmental balance sheet,the compilation of the environmental balance sheet,witch,can be used in practical situations,with a certain format will be completed.At last,choosing a specific coal enterprise for environmental data,filling in the environmental balance sheet,and analysis on the environmental information can be carried out.The analysis on the compilation of environmental balance sheet will lead to a method to record and evaluate the environmental management condition of coal enterprises,and a way to restrain and encourage the environmental behavior of the coal enterprises.These methods can provide guidance for environmental investment of coal enterprises,and ultimately lead to the realization of optimal allocation of resources.The environmental balance sheet of the coal enterprises also provides a supplement of the information on the internal financial management and environmental management conditions,it will give access to the comprehensive analysis of the combination of financial and environmental conditions,and give conditions for the realization of realizing a win-win situation of environmental benefits and economic benefits.Besides,the external supervision of environmental behavior of coal enterprises will be strengthened.Relevant research on the environmental balance sheet of coal enterprises can also provide relevant research result for the relative fields.