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中国是全球最大的煤炭消费国和生产国,煤炭业为我国经济做出了巨大的贡献,但是煤炭在运输、利用、开发等过程中都会严重污染环境,因此,煤炭企业绿色会计极为重要,既能够将煤炭企业的收益客观、全面地进行反映,同时也是其所应该承担的社会责任之一。本文首先阐述了绿色会计诞生的基础,其次,分析了我国煤炭企业实行绿色会计的必要性,同时,就煤炭企业绿色会计应用与创新改进措施进行了较为深入的探讨,具有一定的参考价值。
China is the largest coal consumer and producer in the world. The coal industry has made a tremendous contribution to the economy of our country. However, coal will seriously pollute the environment in the process of transportation, utilization and development. Therefore, the green accounting of coal enterprises is extremely important. It can reflect the benefits of coal enterprises objectively and comprehensively and at the same time it is one of the social responsibilities they should shoulder. This paper first elaborates the foundation of green accounting, and then analyzes the necessity of implementing green accounting in China’s coal enterprises. At the same time, it makes a deep discussion on application and innovation improvement measures of green accounting in coal enterprises, and has some reference value.