| Against the global backdrop of the COVID-19 pandemic,,the downward pressure on China’s economy continues to increase,leading domestic enterprises to gradually focus on basic operations and research and development of major products.But blindly the pursuit of economic benefits,ignoring the ecological and environmental benefits,will make enterprises unable to achieve the goal of sustainable development.Therefore,polluting enterprises such as coal should take the initiative to assume the social responsibility of protecting the ecological environment,and seek the least environmental cost input through environmental cost control,so as to improve the economic benefits of enterprises,reduce the total environmental cost,and reduce the ecological and environmental damage.By combing the domestic and foreign literature,this paper deeply studies the theory of sustainable development,externality,environmental economics and social responsibility,and focuses on PY company.First,questionnaire survey is adopted to understand the environmental cost control awareness of enterprises,and fuzzy comprehensive evaluation method is used to evaluate the current situation of environmental cost control.Secondly,combined with the environmental cost data,and not obvious effect of environmental loss cost control.Thirdly,by analyzing the causes of insufficient initiative of input environmental prevention cost,weak control of environmental management cost,and lack of feedback of environmental loss cost control effect,during and after the event are formulated.Specifically include: prior control emphasizes the establishment of scientific environmental cost control consciousness and concept and independent environmental cost control organization;during control focuses on implementing clean production and constructing sound environmental cost accounting system;post control includes performance appraisal of environmental cost control and improving waste recycling.Finally,in order to ensure the effective implementation of the environmental cost control countermeasures of PY company,the guarantee mechanism of strategic,organizational and technical level is proposed.This paper puts forward targeted environmental cost control countermeasures,hoping to guide PY company to better carry out environmental protection work,help enterprises to improve the energy utilization rate,and promote the work process of carbon neutrality.At the same time,we hope to improve the market competitiveness for more coal enterprises,and provide a certain reference role. |