煤炭开采企业环境成本核算体系构建.pdf

Modern Management 现代管理, 2011, 1, 168-175 doi:10.4236/mm.2011.13031 Published Online September 2011 (/journal/mm/) The Building of Environmental Cost System in Coal Mining Enterprise Maohua XIE, Qian WU School of economics management, Inner Mongolia University, Huhhot, China, 010021 Email: nmgxiemaohua@ Abstract: Coal resource is China’s main energy. Coal mining enterprises in the coal mining process cause serious environmental pollution not only in the mining area, but also outside the mining area. Analyze the production characteristics of coal mining enterprise and its requirements for environmental cost accounting. First, the concept and structure of the environmental costs in coal mining enterprises is defined and the environmental costs of coal mining enterprises are divided into six categories, including the costs of natural resources depletion, the cost of environmental prevention, the cost of environmental maintenance, the cost of environmental damage, the cost of environmental improvement and other necessary environmental spending. Second, make a detailed analysis for the recognition, measurement, recording and reporting of the environ- mental costs of coal mining enterprises. Third, design environmental cost accounting system for coal mining enterprise. Keywords: Environmental Costs; Recognition; Measurement; Recording; Reporting 煤炭开采企业环境成本核算体系的构建 颉茂华，吴 倩 内蒙古大学经济管理学院，呼和浩特，中国，010021 Email: nmgxiemaohua@ 摘 要：煤炭资源是我国的主要能源，煤炭开采企业在采煤过程中不仅对矿区环境造成了严重污染， 甚至对矿区外环境也造成了污染。对煤炭开采企业的生产特点及其对环境成本核算的要求进行分析， 首先，对煤炭开采企业的环境成