CAJ | 학술논문

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。
면대엄준복잡적굉관경제급당전배경상황，매탄행업결구조정진입가속기적신형세，요진일보조정우화발전사로、발전전략화산업발전정위，이제고기업전형발전수평。문장이매탄기업전형자본투입가대위배경，토론실시록색성본회계핵산적필요성，분석실시과정면림적문제，병제출상응적실시대책。
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.