Study On The Construction Of Environmental Accounting System In A Coal Enterprises

Nowadays people pay more and more attention to the environmental problems,and the environmental quality problem has become the heart of the people.If a region wants to develop well,it should not only improve its economic level,but also return the well-being of good natural environment to its residents.The application of environmental accounting can restrain the high pollution and high consumption behavior of enterprises in the development process.Although our country has issued environmental laws and other relevant laws and formulated corresponding remediation measures,and many coal enterprises have also actively responded to the call of the state,invested a lot of money to protect the ecological environment for equipment upgrading and transformation and pollution control,but most of the coal enterprises provide environmental information that is not comprehensive and detailed,and the disclosure is beneficial to the enterprise Environmental information invested in environmental protection and environmental accounting are basically interspersed in the traditional accounting records,which has a negative impact on the quality of environmental information disclosure and affects the performance of environmental restoration obligations.This paper selects a single enterprise in the coal industry to study the construction of environmental accounting system,based on the study of the relevant literature about the construction of environmental accounting system at home and abroad,and analyzes the relevant theory applicable to the construction of environmental accounting system in coal enterprises.The first part,first of all,introduces the research background of the article,then summarizes the significance of environmental accounting in improving corporate image,improving social benefits and in theory,and then collates the relevant literature at home and abroad from six aspects of building environmental accounting.The second part is mainly about the collation and summary of the related theories about the meaning of environmental accounting and environmental accounting.The third part first introduces the environmental protection and environmental information disclosure of a coal enterprise,then describes the current situation of environmental accounting from the aspects of environmental business activities processing and information disclosure,then deeply analyzes the problems and causes of the application of environmental accounting of a coal enterprise,and finally analyzes the environmental records under the integration of industry requirements and traditional accounting Defects and the requirements of the development of the enterprise explain the necessity of independent implementation of environmental accounting.The fourth part of the main a coal enterprises to carry out environmental accounting objectives,objects and accounting assumptions and principles to be followed.The fifth part first discusses the confirmation conditions,measurement units and methods of environmental elements,and sets up account subjects for element records,and finally discloses the environmental accounting information in the form of independent statements.The sixth part puts forward suggestions for a coal enterprise to carry out environmental accounting smoothly.The last part puts forward the shortcomings and prospects of this paper.