煤炭开采企业环境成本核算体系的构建

The Building of Environmental Cost System in Coal Mining Enterprise

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本的概念、构成进行了界定，认为煤炭开采企业的环境成本包括自然资源耗减成本、环境预防成本、环境维护成本、环境损失成本、环境改善成本、其他环境必要性支出六类；其次，对煤炭开采企业环境成本的确认、计量、记录和报告进行了详细的分析；最后，设计出煤炭开采企业环境成本核算体系。

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.