摘要我国是一个煤炭开采、使用大国，落后的环境成本管理水平并不能满足我国煤炭行业高速发展的需求，也不能满足我国产业升级和环境保护的需要。如何解决在工业生产的工业链中对环境成本构成的认定和计量，如何合理利用环境成本管理工具，在经济循环中促进煤炭企业的环境补偿成为了迫切需要解决的问题。因此需要在绿色成本的研究基础之上对煤炭企业的环境成本进行具体研究，生产结合理论，力求找出相对合理有效的环境成本管理方法。本文在经济学、环境成本管理、煤炭、环境补偿和生命周期等相关理论的基础上，着眼于煤炭企业生产、运营的实际情况，阐述煤炭企业环境成本内涵、煤炭企业环境成本构成的确定方法，对煤炭企业环境成本计量进行简要研究，对其环境成本管理提出可行性建议。本文主要采取了课题破析和理论综述相结合，理论研究和实际案例相结合，以定性分析为主的研究方法，对煤炭企业环境成本相关问题进行了讨论。85081

毕业论文关键词：煤炭、环境成本、计量、价值

STUDY OF COAL ENTERPRISE' ENVIRONMENTAL COST AND ITS ACCOUNTING

ABSTRACT

Our country is a power of coal mining and using, the backward environment cost management level cannot meet the demand of China's coal industry development, also can't satisfy the need of industrial upgrading and environment protection in our country。 How to solve in the industrial production of the industrial chain of recognition and measurement of environmental cost, how to reasonable use of the environment cost management tool, to promote coal enterprises in the economic cycle of environmental compensation has become the urgent need to solve the problem。 So we need to study in the green cost based on the detailed study on the coal enterprise's environmental cost and production combined with theory, tries to find out a relatively reasonable and effective method of environmental cost management。This article is based on economics, environment and life cycle cost management, coal, environmental compensation, etc, on the basis of relevant theories, focus on the actual situation of coal enterprise production, operation, expounds connotation of the coal enterprise environment cost, the determination of coal enterprise environment cost method, made a brief study on the coal enterprise environment cost measurement, and put forward feasible Suggestions to the environmental cost management。 This article mainly take the analysis of topics and theoretical review, the combination of theoretical research and actual case combination, predominantly qualitative analysis research method, the coal enterprise environment cost related issues are discussed。

Keywords: coal, environmental cost, measuring, value 

目录

0 引言 1

1 相关理论基础 1

1。1经济学基本理论 1

1。2环境成本理论 1

1。3煤炭相关理论 2

2 基于“巨大不等式”的煤炭企业环境成本构成 2

2。1“巨大不等式”的内涵和研究价值 2

2。2“巨大不等式”的表现 3

3 基于循环经济的煤炭企业环境成本构成 4

3。1煤炭企业发展初期发展目标 6

3。2。煤炭企业成长期发展目标 6

3。3。煤炭企业的成熟期发展目标