Problems and Countermeasures in Environmental Cost Accounting: A Case Study of China's Coal Industry
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...
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| Format: | Article |
| Language: | English |
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EDP Sciences
2019-01-01
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| Series: | E3S Web of Conferences |
| Online Access: | https://www.e3s-conferences.org/articles/e3sconf/pdf/2019/09/e3sconf_heet2018_01013.pdf |
| _version_ | 1828902705325670400 |
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| author | Zeng Li-Xia He Peng Shi Jin-Ping |
| author_facet | Zeng Li-Xia He Peng Shi Jin-Ping |
| author_sort | Zeng Li-Xia |
| collection | DOAJ |
| description | 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. |
| first_indexed | 2024-12-13T16:21:29Z |
| format | Article |
| id | doaj.art-d393f2b07eb049d49fe54adca21e986a |
| institution | Directory Open Access Journal |
| issn | 2267-1242 |
| language | English |
| last_indexed | 2024-12-13T16:21:29Z |
| publishDate | 2019-01-01 |
| publisher | EDP Sciences |
| record_format | Article |
| series | E3S Web of Conferences |
| spelling | doaj.art-d393f2b07eb049d49fe54adca21e986a2022-12-21T23:38:42ZengEDP SciencesE3S Web of Conferences2267-12422019-01-01830101310.1051/e3sconf/20198301013e3sconf_heet2018_01013Problems and Countermeasures in Environmental Cost Accounting: A Case Study of China's Coal IndustryZeng Li-XiaHe PengShi Jin-PingIn 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.https://www.e3s-conferences.org/articles/e3sconf/pdf/2019/09/e3sconf_heet2018_01013.pdf |
| spellingShingle | Zeng Li-Xia He Peng Shi Jin-Ping Problems and Countermeasures in Environmental Cost Accounting: A Case Study of China's Coal Industry E3S Web of Conferences |
| title | Problems and Countermeasures in Environmental Cost Accounting: A Case Study of China's Coal Industry |
| title_full | Problems and Countermeasures in Environmental Cost Accounting: A Case Study of China's Coal Industry |
| title_fullStr | Problems and Countermeasures in Environmental Cost Accounting: A Case Study of China's Coal Industry |
| title_full_unstemmed | Problems and Countermeasures in Environmental Cost Accounting: A Case Study of China's Coal Industry |
| title_short | Problems and Countermeasures in Environmental Cost Accounting: A Case Study of China's Coal Industry |
| title_sort | problems and countermeasures in environmental cost accounting a case study of china s coal industry |
| url | https://www.e3s-conferences.org/articles/e3sconf/pdf/2019/09/e3sconf_heet2018_01013.pdf |
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