煤炭开采企业环境成本核算体系的构建

Coal Mining Enterprises Environmental Cost Accounting System

近年来,煤荒所凸显的经济发展资源"瓶颈",以及局部在改善而整体在恶化的生态环境,正催生出人们对建设资源节约型和环境友好型社会的自觉选择。而推行环境成本核算,高度重视发展循环经济,就是对现阶段经济高速发展所遭受资源环境约束瓶颈的反思,更是对区域的良性发展和综合竞争力提升的诉求。文章探讨了环境成本的含义与理论基础,具体论述了煤炭开采企业环境成本的确认与计量;进行了煤炭开采企业环境成本核算体系的构建:实行完全成本核算、合理配置资源和注重区域经济协调发展。

In ＂bottleneck＂, recent years as well as coal barren, highlighted by the economic development resource local improvement in overall in the deterioration of the ecological environment, is creating the people to the construction of a resource-saving and environment- friendly society conscious choice. And the implementation of the accounting of environment cost, attaches great importance to the development of circular economy, is on the stage of rapid economic development resources and environment constraints bottleneck by reflection, is more on regional development and promotion of integrated competition ability demands. This paper discusses the meaning and theoretical foundation of the environmental cost of coal mining enterprises, discusses the confirmation and measurement of environmental cost, the coal mining enterprise environmental configuration resource and cost accounting system： the complete cost accounting, reasonable pay attention to the coordinated development of regional economy.