Research On The Construction Of Coal-electricity Integrated Enterprise Resource-environmental Accounting Framework System

The environmental pollution caused by sulfur dioxide,dust,ash water and ash from coal-fired power plants is becoming increasingly serious,and the environmental conditions are deteriorating obviously.A large amount of energy consumption leads to the increasing shortage of natural resources,which seriously affects the sustainable development of the economy.How to reduce energy consumption and control environmental costs of coal and electricity integration enterprises has become an urgent problem for managers.Reasonable accounting methods are the tools that can solve this problem well.Under the current accounting standards,China does not provide unified guidance for enterprises in terms of mineral resources and environmental accounting and most of the research results are purely theoretical analysis.Few scholars combine the actual situation of the enterprise with the enterprise.Using the single-case longitudinal study method,taking the representative coal-electricity integration company as the research object,through combing and analyzing the resource and environmental integration accounting procedures,contents and methods,it is concluded that it is beneficial to improve the enterprise's environmental performance and is more suitable.Finally,we constructed a theoretical framework of coal and electricity integration design of resource environment accounting system.The conclusion of the study not only enriches the theoretical system of environmental accounting,but also provides a basis for the resource environmental accounting of the coal and electricity integration enterprises,and has the guiding significance for the sustainable development of the enterprises.