The Research On Environmental Cost Calculating And Controlling Of Coal Enterprises

Coal Development and Utilization is a double-edged sword. On the one hand, it's main energy for Chinese economic development. On the other hand, coal resources reduce smartly, and air, water and land resources is polluted seriously. Therefore, it's necessary to establish cost accounting system and coat control system for coal enterprises. For this reason, the essay summarizes the characteristic and rule of coal enterprises, and gives the concept of environmental cost of coal enterprises, and focuses on the system of environmental cost accounting and controlling of coal enterprises. The paper provides theoretical support for strengthening the environmental cost control of coal enterprises and the achievement of both economic benefits and social benefits.Firstly, the notion of environmental cost of coal enterprises which is based on domestic and foreign research achievements is provided by the paper. Then environmental cost of coal enterprises is classified based on function, also the paper summaries influential factors of environment cost of coal enterprises.Secondly, the theoretical study of environmental cost calculation and control of coal enterprises is analyzed in the paper. Environmental cost calculation is analyzed from the angle of the confirmation, the measurement, the recording and the report, and the environmental quality cost model is established and optimized in the paper.Thirdly, the above system of environmental cost calculation and control of coal enterprises, and the environmental quality cost model is verified rightly, then the paper advises to establish PDCA model to control the environmental cost of coal enterprises.Lastly, the paper proposes a suggestion that encourages to carry environmental cost calculation and control of coal enterprises, which facilitates sustainable development of economy in China.