Abstract
In recent years, many scholars have carried out research on improving the environmental cost accounting of coal enterprises. Through the research, the traditional product cost accounting and environmental cost accounting are standardized. But the current cost accounting system still exists problems like wrong calculation of the cost of environmental damage and fraudulent accounting problems. In order to enhance the enterprise's environmental protection consciousness and improve the level of cost control management for the enterprise to provide scientific decision basis, this paper aims to find out the main composition of coal enterprise environment cost, analysis of the problems existing in coal enterprise environment cost accounting and puts forward corresponding solutions.
Highlights
In the process of coal mining, coal enterprises cause serious pollution to the environment of the mining area, and cause pollution to the environment outside the mining area
In order to give full play to the role of ecological environmental protection in promoting supply-side structural reform and speeding up the upgrading of the industrial structure, many scholars have carried out studies on how to improve coal enterprises’ environmental cost accounting and
In order to enhance enterprises’ awareness of environmental protection, improve the level of cost management, truly reflect the coal cost, provide scientific basis for companies’ management departments to improve cost controlling level, and offer references for macroeconomic management departments to approve the environment protection costs that enterprises should bear, studies on perfecting environmental cost accounting based on the traditional product cost accounting system have been conducted and it has become one of the most important research topics in recent years
Summary
In the process of coal mining, coal enterprises cause serious pollution to the environment of the mining area, and cause pollution to the environment outside the mining area. It is of great theoretical value and practical significance for the development of coal enterprises to correctly understand and study the environmental costs and to strengthen the control of environmental costs.
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