Research On Environmental Cost Accounting Of China Coal Energy Group

The 20 th National Congress of the Communist Party of China raised "modernization featuring harmonious coexistence between humanity and nature" as one of the connotations of "Chinese-style modernization," reaffirming the strategic task of ecological civilization construction in the new era.The general tone is to promote green development and foster harmonious coexistence between humanity and nature.In recent years,various regions in China have been resolutely advancing ecological civilization construction,and an increasing number of environmental protection-related laws and policies have been promulgated,which to a large extent require companies to assume more social responsibility for environmental protection.It is well-known that the coal industry,as a resource-intensive and heavily polluting industry in China,incurs high environmental costs that are difficult to control and have been increasing year by year.Compared with other enterprises,coal enterprises have created many environmental problems,making it urgent to conduct environmental cost management and control of coal enterprises.This article takes China Coal Energy Group as the case study object to conduct environmental cost accounting research on it.Firstly,analyze the environmental costs generated by various business processes of China Coal Energy Group,identify the problems in environmental cost accounting of China Coal Energy Group,construct a life cycle activity-based costing environmental cost accounting system,and clarify the environmental costs generated by the enterprise at different stages of the life cycle.Subsequently,taking the 2021 environmental cost data of China Coal Energy Group as an example,the activity-based costing method was used to allocate and collect the environmental costs generated,while comparing and analyzing the accounting results of traditional costing method and life cycle activity-based costing method.Furthermore,based on the life cycle activity-based costing method,the evolution trend and prediction analysis of environmental costs are carried out.TOPSIS entropy weight is used to comprehensively evaluate the environmental costs of China Coal Energy Group,and the grey GM model is further used to predict the trend of changes in environmental costs of China Coal Energy Group from 2022 to 2026.Finally,several safeguard measures have been proposed for China Coal Energy Group to calculate environmental costs,reasonably control enterprise environmental costs,and promote the healthy and sustainable development of China Coal Energy Group.Through research on the environmental cost accounting of China Coal Energy Group,it was found that firstly,China Coal Energy Group ignored external environmental issues and grouped the expenses related to environmental costs generated by the enterprise into different accounting subjects,without scientifically dividing the resulting environmental costs.Secondly,dividing the environmental costs of China Coal Energy Group into different lifecycle stages has expanded the scope of environmental cost accounting;From the perspective of life cycle stage,China Coal Energy Group generates the most environmental costs;From the perspective of environmental cost classification,environmental governance costs account for the largest proportion of total environmental costs.Thirdly,it can be seen from the operational cost pool and product allocation situation that the environmental governance cost pool collects more environmental costs,and among the products of China Coal Energy Group,thermal coal allocation has the highest environmental cost;In addition,the life cycle activity-based costing method has higher accounting results than the traditional costing method.Fourthly,the comprehensive evaluation value of environmental costs of China Coal Energy Group from 2012 to 2021 showed a significant "V" shaped change;According to the forecast,the overall trend of environmental costs for China Coal Energy Group from 2022 to 2026 is increasing.