Problems and Countermeasures in Environmental Cost Accounting: A Case Study of China's Coal Industry

¹ College of Economics and Management, Xiamen University of Technology, China
² School of Cultural Industries and Tourism, Xiamen University of Technology, China

^* Corresponding author: 2010110404@xmut.edu.cn

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.