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煤炭企业环境成本核算及控制浅议
引用本文:于丰. 煤炭企业环境成本核算及控制浅议[J]. 环境科学动态, 2014, 0(3): 72-73
作者姓名:于丰
作者单位:辽宁工程技术大学财务处,辽宁阜新123000
摘    要:
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.

关 键 词:成本核算  煤炭企业  环境成本

Research on Coal Enterprise Environment Cost Accounting and Control
YU Feng. Research on Coal Enterprise Environment Cost Accounting and Control[J]. Environmental Science Trends, 2014, 0(3): 72-73
Authors:YU Feng
Affiliation:YU Feng ( Liaoning Technical University bursar's office, Liaoning 123000, China)
Abstract:
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.
Keywords:cost accounting  coal enterprises  environmental cost
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