生态经济背景下煤炭行业环境成本控制问题研究

Enviornmental Cost Control in the Coal Industry from the Perspective of Ecological Economy

生态环境污染一直是煤炭行业的一个重要问题。这就需要从生态经济视角,将环境成本融入到煤炭企业的成本核算体系中,分析企业在生产过程中对环境造成的影响以及获得的环境效益,使企业在环境成本最小化的基础上实现经济效益最大化。基于煤炭行业环境成本控制现状的阐述,对煤炭行业环境成本控制存在的问题进行分析,并提出加强企业环境风险管理意识,完善企业环境成本控制体系,建立新型环保的企业环境成本管理体系,加强煤炭行业全过程的环境成本控制等相应的对策建议。

Ecological environment pollution has always been an important problem for coal industry.It is necessary to integrate the environmental cost into the cost accounting system of coal enterprises from the perspective of ecological economy for analyzing the impact of enterprises on the environment in the production process and the environmental benefits obtained,so as to maximize the economic benefits on the basis of minimizing the environmental costs.Based on the current situation of environmental cost control in coal industry,this paper analyzes the problems existing in environmental cost control of coal industry,and puts forward corresponding countermeasures and suggestions,such as strengthening enterprise environmental risk management consciousness,perfecting enterprise environmental cost control system,establishing new enterprise environmental cost management system,and strengthening environmental cost control in the whole process of coal industry.