Study Of Coal Enterprise' Environmental Cost And Its Accounting

Along with the unceasing progress of social economy and industrial technology, the human productive activity discharges all kinds of pollution to the environment during consuming the natural resource. When the contamination surpasses the environment bearing capacity, it will break the original balance of natural environment system, and create the natural resource exhausting or drop the environment quality, finally, affect the human normal production and life. Thus it forms the contradiction between the humanity producing economy activity and the environment. In order to solve this contradictory, and realize the humanity producing economy activity and the environment coordination sustainable development, we must compensate the environmental influence and loss above. These compensation activity consumption sum total namely for environmental cost.At present, the coal industry creates serious environment question day by day, which has become one of threat primary factors to the social economy sustainable development. This article take the coal enterprise environmental cost as the object of study, on the basis of the discussion about coal environmental cost compensation's reasonable criterion, analyzed the coal environmental costs constitution, the characteristic and the change tendency, and constructed the coal environmental cost accounting system, which will be propitious to the coal enterprise' environmental cost control, and provide the theory basis to realizing the economic and environmental win-win.This article uses such research techniques as the general research and the particular research unifies, the qualitative investigation and the quantitative investigation unifies, the standard research and the empirical study unifies and so on, carried on the analysis to a series of questions about coal environmental cost.The paper main analysis elaborated following content:First, further the environmental cost understanding. Through the analysis on the root and economic substance of environmental questions, obtains "the basic reason which the environmental question produces is the environmental cost's neglected or under-estimate, and no-full-compensation" the conclusion. In the analysis of environmental cost's connotation and category development, and the present understanding shortage, establish the environmental costs space and time view that, "bases on the present, focuses on the future; bases in the socio-economic development, focuses produces the activity in the enterprise", and comprehend the environmental cost as "in order to satisfy the future environmental demand of socio-economic development, the value consumption which environmental compensation needs to carry on at present.Second, has analyzed the coal environmental cost compensation economic connotation and the principle determination. Aim at the present situation of environmental cost compensation, analysis coal environmental cost compensation's characteristic. In the foundation statement "the environment system reproduction" concept, analyzed the relations between coal reproduction and the environment reproduction thoroughly, proposed the coal environmental costs compensation's basic principle is "the full amount compensation base on unification of the coal reproduction and the environment system reproduction". Third, has analyzed the coal environmental costs constitution. Under the coal environmental cost compensation basic principle instruction, through the analysis to the social environmental cost, the enterprise's environmental cost and their relation and change rule, proposed that it must insist "the enterprise undertakes ability and the environmental costs burden coordinated" and "relates with the socio-economic development level" in the foundation, then definite enterprise's environmental cost undertake share. Through the diagnosis to the present coal environmental costs constitution content, concluded the coal environmental cost as follow: the resources loss and consumption cost, the environmental pollution destruction cost, the resource prospecting cost, the protection and the prevention cost, restore and control cost, the substitute and change product cost, the environment improvement cost, the management and education cost.Fourth, has analyzed the environmental cost characteristic and the coal environmental cost change tendency. Through the analysis to the coal environmental costs characteristic, obtained such conclusion that, "had the environmental prevented cost beforehand, the govern compensation environmental cost afterwards and the coal production activity environment influence are closely related, furthermore, they has substituted relations mutually". Base on the investigation and study to the state-owned key coal enterprises in Shandong Province, it summarized the coal environmental cost primary affect factor as: socio-economic development horizontal, science and technology progress degree, mine pit mining age limit and coal resource supply and demand condition. According to the above, constructed the environmental cost function and carried on the change trend analysis to the coal environmental cost, and carried on the analysis confirmation take the Zaozhuang mining industry group some close abandonment's mine pit as the example.Fifth, has analyzed the basic question of coal environmental cost accounting. Integrated to the coal enterprise's productive reality, analyzed in the coal environmental costs basic question, such as fiscal goal, fiscal object and fiscal basic premise and so on. Take the coal resource value and the environmental loss measurement as the key point, analyzed the coal environmental costs gauging methods, and has constructed the coal environmental cost measurement model.Sixth, has constructed the coal environmental cost accounting system. According to the coal environmental cost and the constitution analysis above, unified the present accounting system, take enhancing the effectiveness and feasibility as the goal, carried on the discussion from the environmental cost's accounting subject establishment, confirmation, calculation method, report and so on, and has formed a complete environmental costs accounting system.