E3S Web Conf.
Volume 83, 20192018 International Symposium on Hydrogen Energy and Energy Technologies (HEET 2018)
|Number of page(s)||7|
|Published online||11 February 2019|
Problems and Countermeasures in Environmental Cost Accounting: A Case Study of China's Coal Industry
College of Economics and Management, Xiamen University of Technology, China
2 School of Cultural Industries and Tourism, Xiamen University of Technology, China
* Corresponding author: firstname.lastname@example.org
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.
© The Authors, published by EDP Sciences, 2019
This is an Open Access article distributed under the terms of the Creative Commons Attribution License (http://creativecommons.org/licenses/by/4.0), which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
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