| The iron ore resources as the basis for the development of nuclear industry,which is an important strategic resource for national development and energy resources,occupies a very vital position in our national economy.With the rapid development of economy,iron ore mining volume increased year by year,produced iron ore mining activities in the process of all kinds of waste and ecological damage to the natural environment caused by the negative impact seriously,the enterprise in order to realize its sustainable development and the need to fulfill the obligation to protect the environment,ecological destruction and environmental pollution caused due to its economic activities of governance and compensation.Therefore,this part constitutes the ecological compensation cost of the enterprise.In recent years,with the continuous development of environmental accounting,environmental costs have been offset,a certain degree of environmental cost accounting system also get corresponding improvement,but the enterprise management of the ecological cost of iron ore in China still lags behind,contains very little about the compensation cost accounting of the management and accounts,both neither can fully reflect the degree of iron ore resources are scarce,also cannot fully reflect market supply and demand situation,more cannot effectively make up the ecological compensation costs.So,it is necessary for iron ore companies to study the ecological compensation cost,thus more scientific and rational reflection of the iron ore enterprise when carries on the mineral resources development ecological compensation need to be paid by costs,so as to the realize internalization of environment cost.Based on the related theories of environmental cost as the basis,with certain environmental costs and measurement tools Methods according to the research results of other industries’ environmental costs,combining the actual situation and the mining characteristics of the iron ore enterprises,the ecological compensation costs of the iron ore enterprises were studied.The main contents include the following three parts:The first part mainly introduces the background,purpose,research methods,and the ecological compensation cost related literatures are reviewed and summarized and put forward their own views of systematic theoretical support,finally related to ecological compensation costs are introduced.The second part is the focus of this paper is the difficulty of this article.According to the characteristics of iron ore enterprises,for iron ore enterprises ecological compensation cost definition and classification are defined in detail,on the part of ecological compensation costs through the selection and measurement methodsof econometric models were quantified by using the ecological footprint theory finally established ecological compensation the cost of iron ore enterprises and the econometric model,Anshan Dagushan Iron Mine as the research object,through the case analysis of mining enterprises in the ecological compensation cost of investment,according to the calculation results of the final policy recommendations accordingly.The third part mainly consists of two parts: the conclusion and prospect.The former mainly summarizes some conclusions and innovation of the present study,the latter mainly pointed out the shortcomings and deficiencies of their own research,for iron ore enterprises ecological compensation cost accounting research points out further research direction. |
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