The Research On Accounting Environmental Contamination And Improvement In Coal Mine Enterprise

Coal pollution is currently not formed a complete measurement system, and not because of environmental pollution resulting from loss of externalities into account production costs, resulting in coal mine shift costs to obtain the self-interest expense of the environment, environmental pollution and ecological destruction is getting worse. Mine the correct measurement and control of environmental pollution, no doubt for the sustainable development of China's coal resources, utilization and ecological environment for sustainable development of great significance.This thesis based on the theory of externalities, drawing on direct marketing method, an alternative market, law theory, experimental evaluation and results of the use of the theories of reference, the loss of coal mine pollution measured. In comparing the environmental cost of research results at home and abroad, based on the analysis of the environmental impact of coal mining. The cost of environmental pollution and a clear line between the coal clear the mine pollution measurement object is the environment-related economic system input and output material impact on the monetary value of human values. In making the environmental pollution caused by coal mine environment, measurement should include two parts, namely, environmental pollution and ecological destruction of some part of the basis, measure the unit output of ecological loss destruction of coal direct losses, indirect losses and restoration costs and further proposed the theory-based PLC Coal pollution control countermeasures.