煤炭企业环境成本核算问题及对策研究分析 财务会计学专业

摘 要当今社会，人类社会对资源的开发利用以及科学技术的进步带来了经济生活的快速发展，但是，自然环境中的资源问题以及污染破坏问题也成为人类的一大危机。近几年来，我国自然生态环境日益恶化，长期以来造成的环境污染已经开始显现出恶劣的危害。在此情况下，如何保护环境，保护大自然成为亟待解决的问题，更是人类社会可持续发展的题中之义。煤炭企业的污染是环境问题的主要源头之一，因此本文通过对煤炭企业环境成本核算相关理论知识的整理，分析目前我国煤炭企业环境成本核算存在的不足，并对存在的问题进行分析，最终提出解决煤炭企业环境成本核算的解决对策和建议。关键词 煤炭企业；环境成本；成本核算AbstractIn today's society， the development and utilization of resources and the progress of science and technology in human society have brought about the rapid development of economic life. However， the problems of resources and pollution destruction in the natural environment have also become a major crisis of mankind. In recent years ， the natural ecological environment of our country has been deteriorating day by day， and the environmental pollution caused for a long time has begun to show bad harm. Under such circumstances ， how to protect the environment and nature has become an urgent problem to be solved ， which is also the meaning of sustainable development of human society. The pollution of coal enterprises is one of the main sources of environmental problems. This paper ， through sorting out the relevant theoretical knowledge of environmental cost accounting of coal enterprises， analyses the shortcomings of environmental cost accounting of coal enterprises in China ， and analyses the existing problems ， and finally puts forward the solution to environmental cost accounting of coal enterprises. Countermeasures and suggestions. Keywords coal enterprise; environmental cost; cost accounting 目 录一、 绪...