The Building of Environmental Cost System in Coal Mining Enterprise
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 environmental costs of coal mining enterprises. Third, design environmental cost accounting system for coal mining enterprise.
文章引用: 颉茂华 , 吴倩 (2011) 煤炭开采企业环境成本核算体系的构建。 现代管理， 1， 168-175. doi: 10.12677/mm.2011.13031
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