| In recent years the contradiction between environment and development increases. Starting from 2014, the quality of air has decreased heavily, the region has got revenge from the nature because of the development mode which neglecting the environment. The haze has made us realize that the environment problem is a great challenge we are facing now, and we have no other choice but to take the sustainable development mad. With the rapid development of economy, the heavy industry is one of the pillar industries of our country, it has made great contribution to our economy, but at the same time, it has made great damage to our environment and caused a series of environmental problems. The coal industry is one of the typical heavy industries. As the global background, the environmental problem is becoming a hot topic in the world. The coal industry is under great pressure to survive from the crisis. To turn the situation around, the coal industry has to get a reform of environment cost control. To carry out cleaner production theory and to take environmental cost control is a necessary way to create the new situation.The article makes the environmental cost control as the object. With the method of literature research and comparative analyzing, the article lists the background and the goal of this research. This article summarizes the definition of environmental cost control. I have studied and analyzed the current situation of environmental cost control of domestic coal enterprises, pointed out the problems. Besides, I choose a typical enterprise to analyze the environmental cost control and optimize the environmental cost control mode. The main problem is the definition of the environmental cost is not clear enough and the accounting system is not appropriate. At the same time, the company lacks of the awareness of the environmental cost during the whole life of the product. This article leads to solve these problems. So the coal enterprises can obtain sustainable developments. |
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