试论煤炭企业绿色成本会计核算的实施

摘要

Facing the stern complex macroscopic economical condition, the current environment condition, and the new situation of the coal mining industry structure adjustment into the acceleration period,it is nec-essary to further adjust and optimize the development ideas, development strategy and industry development orientation so as to improve enterprise transformation development level. This article, based on the increase of coal enterprises transformation capital investment,discusses the necessity of implementing green cost ac-counting, analyzing the problem faced in the implementation process and the corresponding countermeas-ures are put forward.%面对严峻复杂的宏观经济及当前环境状况，煤炭行业结构调整进入加速期的新形势，要进一步调整优化发展思路、发展战略和产业发展定位，以提高企业转型发展水平。文章以煤炭企业转型资本投入加大为背景，讨论实施绿色成本会计核算的必要性，分析实施过程面临的问题，并提出相应的实施对策。