我国煤矿环境成本会计核算机制的构建

Mechanism Construction of China’s Coal Mine Environmental Cost Accounting

文章通过对煤炭环境成本、计量原则进行了分析,并具体地指出当前我国煤炭环境成本计量中存在的突显问题,同时结合我国煤炭环境面临的现状进行研究相关的有效措施,从而指导我国创设煤炭环境成本的核算和计量的机制。

Based on the coal environment costs, measurement principles are analyzed, and the specific point out current our country coal environment cost measurement in the presence of prominent problems, combined with China＇s coal environment facing the present situation of relevant effective measures, so as to guide our country establish coal environmental cost accounting and measurement mechanism.