在开发和利用煤炭的过程当中其实是一把双刃剑,首先在我国经济发展的过程当煤炭是最主要的能源,其次就是在使用煤炭的过程当中使得煤炭资源在不断的减少,而且环境的污染情况也变得的更加严重。面对这样的情况就需要在煤炭企业当中建立起环境成本的核算和控制制度。本文则主要对煤炭企业环境成本核算和控制进行了讨论和分析。 In the process of development and utilization of coal is actually a double-edged sword, first of all in the process of economic development in our country when coal is the most important energy, followed by the process of using coal makes the coal resources continue to decline, and the environment The pollution situation has also become more serious. Faced with such a situation, it is necessary to establish an accounting and control system for environmental costs among coal enterprises. This article mainly discusses and analyzes the environmental cost accounting and control of coal enterprises.