环境成本在煤炭企业中的应用研究

On Application of Environmental Costs in Coal Enterprises

随着经济的发展,煤炭行业在开采和加工利用过程中对生态环境造成了极大的影响,带来了一系列环境问题。文中明确了环境成本的概念、会计处理和成本计算方法,对购置环保设备后所带来的环境利润进行会计处理,采用多种计量方法计算环境利润,增加环境成本报表,并以实例进行了详细探讨。以期在煤炭企业实施环境会计时,本文能在环境成本核算方面提供参考和借鉴。

The tremendous damage to ecological environment is being caused by a series of environmental problems in the process of mining, processing and utilizing in the coal industry with the economic development. In this paper, by taking some concrete cases, the concept of environmental costs is made clear, the environmental costs are confirmed, the measures of accounting treatment and cost calculation are proposed, and a variety of methods of calculating environmental profit after purchasing environmental protection facilities are discussed. The purpose of doing so is to expect that this may be a reference to coal enterprises they are calculating their profits, environmental costs will be taken into their consideration.