摘要
面对严峻复杂的宏观经济及当前环境状况,煤炭行业结构调整进入加速期的新形势,要进一步调整优化发展思路、发展战略和产业发展定位,以提高企业转型发展水平。文章以煤炭企业转型资本投入加大为背景,讨论实施绿色成本会计核算的必要性,分析实施过程面临的问题,并提出相应的实施对策。
Facing the stern complex macroscopic economical condition,the current environment condition,and the new situation of the coal mining industry structure adjustment into the acceleration period,it is necessary to further adjust and optimize the development ideas,development strategy and industry development orientation so as to improve enterprise transformation development level. This article,based on the increase of coal enterprises transformation capital investment,discusses the necessity of implementing green cost accounting,analyzing the problem faced in the implementation process and the corresponding countermeasures are put forward.
出处
《河北能源职业技术学院学报》
2015年第2期41-43,共3页
Journal of Hebei Energy College of Vocation and Technology
关键词
煤炭企业
绿色成本
会计核算
实施
coal enterprise
green cost
accounting
implementation
