Study On The Model Of Environmental Cost Control Of Coal Enterprises In Shaanxi Province

Coal enterprises, as one of pillar industry of national economy,have made a great contribution to the economic development of ourcountry. However, it also caused the environmental pollution,ecological imbalance and a series of environmental problems, which notonly hindered the sustainable development of the national economy, butalso increased the burden of coal enterprises, making the proportion ofenvironmental costs in the whole cost of coal enterprises is growing.Although coal companies have took necessary protective measures tocontrol the environmental cost, most companies still cared more aboutthe internal environmental costs than the external environmental costsshared by social members who were caused by rapid economydevelopment. In this case, not only the true costs of enterpriseproduction could not be measured, but also the social responsibilities ofenterprises were covered up. Therefore the coal enterprises shouldinternalize the external costs during the environmental costs control.In order to control the external diseconomy, the coal enterpriseshave to spend a lot of manpower, material and financial resourcesachieving the effect of pollution control. From a cost-benefitperspective, the environmental protection investments of enterprises arenot the more the better; there must be a point to reach equilibriumbetween enterprise investments and losses. The purpose of this paperwas to define the meaning of the environmental costs of corporatecommitment, demonstrated a reasonable environmental cost controlstandards, and design a feasible coal enterprise environment costcontrol method, thus provided technical means for sustainabledevelopment of coal enterprises in Shaanxi Province and compensationfor the use of social resources. This paper used the method of theoretical analysis and empiricalanalysis. Firstly, this paper elaborates the research results of domesticand foreign scholars about environmental cost control; secondly itanalyzes current situation of coal enterprise environment cost control inShaanxi Province, and proposed the problems and control difficultiesenvironmental cost control in Shaanxi coal enterprises, by evaluatingthe present situation of coal enterprises environment cost control inShaanxi Province and analyzing the advantages and disadvantages ofthe existing environmental cost control model, laying the necessaryfoundation for the below improved model environment cost controlbuilding; then it analyzed the elements of the environmental costs ofcoal enterprises. From the perspective of internalization ofenvironmental costs, it used environmental accounting, managementaccounting and environmental economics and other related knowledgeto research environmental cost control, and built the coal enterpriseenvironment cost control optimization model according to the situationof coal enterprises in Shaanxi province; finally, this paper used the caseto prove the validity of the model, and proposed related securitymeasures and optimization strategy of Shaanxi coal enterpriseenvironment cost control, in order to draw an effective way to controlthe environmental costs of coal enterprises.This paper classified the environmental costs of coal enterprises onthe basis of internalization theory. It built an improved environmentalcost control function through the derivation of environment costfunction, and put forward an optimization of the environmental costcontrol theory. The research results of this paper are as follows: firstand foremost, it classified the environmental cost combining with theactual production situation of coal enterprises in Shanxi Province, anddefining the connotations and including projects; next, it built theimproved model of coal enterprise environment cost control in ShanxiProvince, and through the model derived, it concluded that the bestcontrol point for the environmental cost is not necessarily in theintersection point of environmental loss cost and control cost curve, which according to the historical data of the enterprise environmentcost and the present situation. This conclusion is verified by theempirical analysis; last but not least, it proposed relevant securitymeasures and optimization strategy of Shaanxi coal enterpriseenvironment cost control, further improved the research of this paper.