煤炭企业环境成本分析

摘要

The paper indicates the development of coal industry enhances the speedy development and leads to the huge environment negative externality,illustrates the environment costs of coal enterprises were not emphasized on for a long period because of the limitations from the policy and technology and other factors in the practice,analyzes the features of the environment costs of the coal enterprises based on the reference to the research fruits of forerunners,reregulates the components for the environment costs of the coal enterprises to improve the coal enterprises to realize the aims for the management and control of the environment costs,and points out the study of the paper will have the realistic significance for reflecting the operation achievements of the coal enterprises and enhancing the coordinative development of the coal industry and the environment protection.%煤炭产业的发展在促进经济快速发展的同时,也产生了巨大的环境负外部性,但实践中由于政策和技术等因素的制约,煤炭企业环境成本长期未得到重视。本文在借鉴前人研究成果的基础上,深入分析了煤炭企业环境成本的特征,并以有助于煤炭企业实现环境成本管理和控制为目标,对煤炭企业环境成本构成要素进行了重新规范。本研究对全面反映煤炭企业经营业绩,促进煤炭产业与环境保护协调发展有现实意义。