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我国的煤炭经营处于传统煤炭阶段已经有很久了,在资本经济中煤炭的发展扮演着原始积累的角色。现如今的煤炭经营一味的以经济效益作为煤炭企业发展的中心,不仅破坏煤炭资源还忽视了社会和生态效益,致使煤炭资源急速下降,生态环境被破坏,自然灾害屡见不鲜,让煤炭资源陷入了危险的境地。于此同时煤炭企业的会计核算也并未将生态环境、煤炭资源的价值计入会计核算体系中,因此文中就传统煤炭会计核算体系存在着缺陷进行了简要的阐述,并针对这些缺陷提出了相对应的解决途径。
China’s coal business has been in the traditional stage of coal has been a long time, in the capital economy in the development of coal plays the role of the original accumulation. Nowadays the coal business blindly takes economic benefit as the center of the development of coal enterprises, which not only destroys the coal resources but also neglects the social and ecological benefits. As a result, the coal resources fall rapidly, the ecological environment is destroyed, natural disasters are common, and the coal resources are in danger The situation. At the same time, the accounting of coal enterprises did not include the value of ecological environment and coal resources in the accounting system. Therefore, the defects of the traditional coal accounting system were briefly described in the paper, The corresponding solution.