煤炭生产在为国民经济发展做出巨大贡献的同时,也加剧了环境污染、生态失衡等环境问题,直接影响到煤炭工业和国民经济的可持续发展。如何正确核算煤炭企业环境成本、强化环境成本控制已成为令人关注的热点问题和会计界研究的重要课题。因 While making great contributions to the development of the national economy, coal production has also exacerbated environmental problems such as environmental pollution and ecological imbalance and has a direct impact on the sustainable development of the coal industry and the national economy. How to correctly calculate the environmental costs of coal enterprises and to strengthen the control of environmental costs has become a hot topic of concern and an important topic in the study of accounting field. because