基于环境成本信息披露的煤炭企业环保责任评价研究∗

摘要

Coal enterprises to environmental responsibility is different,there is no uniform system of evaluating the condition of the responsibility of environmental protection in coal enter-prises. In this paper,through the content framework of environmental cost of coal enterprise in-formation disclosure and then use the environmental costs of coal enterprises to build information disclosure of environmental responsibility assessment system of coal enterprises.%煤炭企业对环保责任的承担差异较大，目前还没有统一的评价体系对煤炭企业环保责任履行状况进行衡量。本文通过规范煤炭企业环境成本信息披露的内容框架，进而利用煤炭企业披露的环境成本信息构建煤炭企业环保责任评价体系。