煤炭企业环境成本核算及控制浅议

Research on Coal Enterprise Environment Cost Accounting and Control

随着我国环境保护方面的法律法规逐步完善,以及公众对环保的日益重视,对煤炭环境成本进行核算十分必要。本文论述了煤炭企业环境成本核算的重要性,分析了煤炭企业现有成本核算存在问题,提出了完善煤炭企业环境成本核算的对策。

With the development of China＇s laws and regulations of environmental protection, and the public is becoming more and more attention to environmental protection, it is necessary to account the coal environment costs . In this paper, we discuss the importance of coal enterprise environment cost accounting, analyze the coal enterprise cost accounting existing problems and put forward the countermeasures of perfecting the coal enterprise environment cost accounting.