我国煤炭矿区环境会计初论

Brief Introduction to Environmental Accounting in Our Coal Mining Areas

针对目前我国煤矿环境污染日益严重及煤炭资源过度开采的状况,就如何利用环境会计的基本理论对煤矿环境保护与治理的成本和效益进行核算作了初步探讨,提出采用“主表+附表”的模式反映煤炭企业经济活动中产生影响的有关信息,以利更好地保护矿区环境和有效利用煤炭资源.

In view of the present conditions of increasingly grievous environmental pollutions and overexploitation of coal resources in our coal mines, an initial study is made, on the basis of the basic principles of environmental accounting, into the cost and efficiency accounting of environmental protection and control in coal mines. It is proposed, after the model of ＂main tables plus attached tables＂, to display the relevant information exerting influences on the economic activities of coal enterprices, so as to further protect mining environments and efficiently exploit coal resources.