我国煤炭企业面临诸多问题,在政策要求下需要对其进行改革。环境会计核算作为新型方式在国内普及开来,不同于一般产业化变革,其从经济分析角度出发,挖掘煤炭企业新的生命力。本文将从环境会计核算对企业的必要性及如何运用这种新方式帮助企业发展方面做进一步探讨。 China’s coal enterprises are facing many problems, which need to be reformed under the policy requirements. Environmental accounting as a new way to popularize in the country, different from the general industrial change, from the economic analysis point of view, tap the new vitality of coal enterprises. This article will further explore the necessity of environmental accounting accounting for enterprises and how to use this new method to help them develop.