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Research On Green Environmental Cost And Compensation Mechanism Of Uranium Minging And Metallurgy Industry

Posted on:2015-01-03Degree:MasterType:Thesis
Country:ChinaCandidate:J H XieFull Text:PDF
GTID:2309330434955229Subject:Accounting
Abstract/Summary:PDF Full Text Request
Uranium resource is the basis of the development of nuclear industry,and is theimportant strategic and energy resource that can ensure the development of ourcountry,it play an important role in our national economy system. With the rapiddevelopment of nuclear power,the quantity of uranium resource mining increased yearby year, all kinds of waste and ecological damage produced in the process of uraniummining and metallurgy activity caused serious negative influence to theenvironment.Enterprises in order to realize sustainable development and to performits obligations to protect the environment,they have to take measures to governanceand make up for the ecological destruction and environment pollution caused by theireconomic activities,so this part of expenses constitute enterprise’s environmentalcost.In recent years,with the development of environmental accounting,environmentalcost has been compensated a certain degree and the accounting system ofenvironmental cost has been improved to some extent,but our environmental costaccounting of uranium mining and metallurgy industry is still relatively backward,theresearch on environmental cost nearly little,the uranium products’price involved a fewenvironmental cost,and the price system of uranium products has been distorted whichcan neither fully reflect the extent of resources and the situation of market supply anddemand nor effectively make up for the environmental cost.Therefore,it is necessaryto make a study on environmental cost of uranium mining and metallurgy industrywhich can reflect the environmental cost of uranium mining and metallurgy industrymore scientifically and reasonable to realize the internalization of environmentalcost.In this paper,we do some research on environmental cost of uranium mining andmetallurgy industry that based on some theories related to environmental cost,with theaid of certain environmental cost measurement tools and methods and otherindustries’environmental cost studies as reference,and combine the characteristics of uranium mining and metallurgy industry,mainly includes the following three parts:The first part mainly introduce the background,purpose and method of thispaper,and make a systematic review and summary on environmental cost,and then putforward my own point of view.Finally introduces some theories about environmentalcost.The second part is not only the emphasis but also the difficult point of thisarticle.The author combines with the feature of uranium mining and metallurgyindustry,and defines the definition and classification of the uranium mining andmetallurgy industry’s environmental cost in detail,and measures each component ofenvironmental cost through the selection of econometric model and the application ofmeasurement method,at the same time,improves the ecological compensation path ofuranium mining and metallurgy industry,and then makes a detailed instruction of themeasurement of environmental cost by case analysis.The third part mainly include two parts:conclusion and prospect.The formermainly summarizes some conclusions of this study,and the latter mainly point out theshortcomings and deficiencies of this research,and finally indicates direction for thefurther study of uranium mining and metallurgy industry’s environmental cost.
Keywords/Search Tags:Green uranium mining and metallurgy, Environmental cost, Measurement, Compensation mechanism
PDF Full Text Request
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