Study On External Environmental Cost Accounting And Internalization Of Coal Mining Company

At present, the coal mine enterprise costing forms incompletely. It doesn't take external loss of environment pollution to the production costs, which causing shift the cost of coal mine enterprise. That all damages the environment in order to obtain the self-interest, the environment pollution and ecological destroy more and more serious. Accounting coal mine enterprise exterior environment cost, then promoting its internalization, which give a significant meaning of mineral resources sustainable development and utilization and ecological environment sustainable development.The thesis bases on externalities theory, draws on the thought of continuous-time capital and portfolio selection in mathematical finance, takes vector autoregressive model, and uses wiener processes and econometric model and so on, to measure coal mine enterprise exterior environment cost.Main contents and conclusions are as follows:(1) Comparing domestic foundation of the environments cost researching to international one. Using AFD test, Granger causality test, information transmission efficiency analysis, and pulses analyzing and so on to research on the distortion of enterprise outer environmental cost by using sewage charge(2) Using replacement cost method to restore outer environmental cost of a certain time and a certain coal kinds of mining total before recovery expense expropriation, instantaneous expected growth rate of mining total before recovery expense expropriation, and instantaneous volatility of total value expected growth rate of mining total before recovery expense expropriation, which to establish the variable.(3) Combining the environment cost researching in coal enterprise with general attribute and variety regulation, then made sure the change quantity and quantify exterior environment cost. Then ascertain superior charge rate between positive effect of the improved ecosystem environment and the negative effect of the reduction of the enterprise profits.(4) Consulting to the thought of capital and property combination choice in continuous time in mathematics finance, build up the stochastic control model of the renewing environment deposit, and the corresponding Hamilton-Jacobi-Bellman equation is obtained. Especially, with equi-elasticity utility function, the analytical solution of the optimal renewing environment deposit rate is obtained.(5) Analyzing the present condition of the environment cost researching in Qinghemen Coal Mine in Fuxin, which is the city of Liaoning Province, proving we can account External environmental cost of Qinghemen Coal Mine with Environmental rehabilitation financial bond per Production. It is validated that the rationality of the outer environmental cost by using blowdown cost method.(6) By making a comprehensive use of economic, administrative, and law to supervise coal mine enterprise, setting up environmental restoration and treatment margin growth mechanism as main means, enhancing environmental management in order to promote cleaner production as supplementary means, which can impel the interlunation of externalities of coal mining company.