Analysis On Environmental Cost Accounting Of TY Coal And Gas Company

In today's society,global environmental problem has been paid a necessary attention for each country.With the development of economy,the price which environment pays for is much larger.From country to enterprise,the phenomenon of only focusing on economy growth without paying attention to the environment is pretty normal.This action may help the economy grow rapidly,but the upcoming environment problem may become the important barrier that limits the development.In the early1990 s,there was a heated discussion about coordination between environment and development in worldwide,the most representative is the conference of environmental,economical and social sustainable development in United Nations.Participated countries have reached to an agreement,which has arisen the attention of environmental and environmental accounting development in worldwide.Our country has also showed the intense attention to environment.Since the Reform and Opening,our country has established many environmental protection policy,environmental protection has become more and more important in our country.To enterprises,the environment cost accounting has become a more and more significant topic.As the enterprise causing high pollution,the coal and gas companies spend more and more on the prevention and treatment of pollution because of the increasing attention on the environmental protection by the government.The environment cost relating to the expense on the environment should be taken into consideration to improve the self competition.Some of the companies have been included the environment cost in the researching range,but the simple accounting and the ignoring factors do not reveal the real information of the cost fundamentally.Some of the companies pay little attention on the environment cost even ignoring it.So the implementations of the environment cost by the companies in China seem unsatisfactory.To high-pollution enterprises,they should focus more on environment cost problem,strength environment cost accounting,and confirm,measure and expose environment cost via establishing special book of accounts.Which is helpful for enterprises to monitor and supervise environment cost,and helpful for the establishment and improvement of environmental accounting system.By the methods of document researching and case study,this paper firstly states the theory of the environmental cost accounting,introducing the concepts,contents,goal,and principles of the theory and explaining the requirements of confirmation,calculation and disclosure.Second,it will analyze the conditions and problems of theenvironment cost accounting of the TY Coal and Gas company by introducing the detailed production progress and the existing problems on the environment cost accounting.This paper concludes the problem of the cost accounting of TY is the traditional accounting way basing on the cost accounting theory with the vague standards,simple ways,insufficient information disclosure and the formalist control and management.There are some reasons in the following.First,the cost accounting and internal accounting system are not completing.Second,the current measuring of the company cannot meet the requirements.Third,the authority empowered on the divisions are not scientific.Fourth,the awareness on the cost accounting of the company is weak.This paper also raises some solutions to these problems.First,it should establish accounting standards of the environmental cost.Second,the confirmation of the cost accounting should be improved.Third,the scientific ways of the accounting should be adopted.Fourth,the information and ways of the cost should be specified.Fifth,the cost awareness should be improved further.This article researches and analyzes systematically to the classification,confirmation,measure and exposure of environment cost of TY Coal Gasification Company,Limited.And combined with the existed problem in current situation,the article establishes a relatively perfect environmental accounting system which is able to solve the environment cost accounting,and put environment cost into the production management decision,which riches and improves the current environment cost accounting and management theory to improve the cost accounting management,enhance the economic benefits,realize the company's strategy,and promote the development of the company.Meanwhile,the research meaning of this article not only provides fundamental statistics for our country to collect environment cost data,but also offers a certain reference for enterprises.Via analysis to environment cost to run cost decision better;Via tightening controls to environment cost,to take personal social responsibility much better.Via exposure of environment cost,to let business stakeholders achieve more information of enterprises environment.To achieve the mutual and organized progress of economic benefit and environmental benefit which sustainable environment requires.And put the value of natural resource and environment resource into enterprises cost,to improve environmental awareness and grow without damaging the environment.