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煤炭作为不可再生的自然资源使得我国煤炭企业越来越重视发展循环经济,随着循环经济发展的日渐成熟,企业对会计核算体系提出了更高要求。然而在原有的会计核算体系中许多无法用货币计量的因素并没有在会计报表中进行核算,还存在着诸多不利于煤炭企业发展循环经济的问题。本文对煤炭企业的现行会计核算体系进行探析,进而提出有利于促进煤炭企业发展循环经济的会计核算方式。
Coal as a non-renewable natural resources makes our country coal enterprises pay more and more attention to the development of recycling economy, with the development of circular economy matures, enterprises put forward higher requirements for accounting system. However, in the original accounting system, many factors that can not be measured in currency are not accounted for in the accounting statements. There are still many problems that are not conducive to the development of circular economy in coal enterprises. This paper analyzes the current accounting system of coal enterprises, and then puts forward the accounting methods that are conducive to promoting the development of circular economy in coal enterprises.