煤炭行业环境会计信息披露模式的探讨.pdf

煤炭行业环境会计信息披露模式的探讨 摘 要 随着经济的迅猛发展，社会对环境资源的需求也越来越大，大量的生产活 动对自然环境造成了严重的伤害，出现了污染、生态破坏、资源枯竭等等各种 环境问题。目前国内外对于煤炭企业应用环境会计的研究没有较多的成果，鉴 于此，本文对环境会计在煤炭企业的应用进行了系统的研究。本文以国内外相 关研究文献作为理论基础，首先说明了环境会计信息披露的理论基础，在分析 国内外环境会计在煤炭企业运用现状的基础上着眼于我国煤炭企业应用环境会 计的现状，指出我国煤炭企业运用环境会计中出现的问题，同时针对存在的问 题提出完善煤炭企业应用环境会计的建议。最后总结本文的研究结论，指出本 问研究存在的不足之处以及将来的研究展望。 关键词：煤炭企业；环境会计；信息披露 Discussion on information disclosure model of environmental accounting in coal industry Abstract With the rapid development of the economy, the demand for environmental resources is becoming more and more large. A large number of production activities have caused serious harm to the natural environment, such as pollution, ecological destruction, resource exhaustion and other environmental problems. At present, there are no more achievements in the research on the application of environmental accounting in coal enterprises at home and abroad. In view of this, this paper makes a systematic research on the application of environmental accounting in coal enterprises. This paper, based on the related research literature at home and abroad, first explains the theoretical basis of environmental accounting information disclosure, and analyzes the status of environmental accounting in Chinas coal enterprises on the basis of analyzing the status of environmental accounting at home and abroad on the basis of the present situation of coal enterprises in China, and points out the problems arising in the use of environmental accounting in coal coal enterprises in China. At the same time, it puts forward suggestions to improve the application of environmental accounting for coal enterprises. Finally, we summarize the conclusions of this study and