Discussion On Environmental Cost Management Of Xishan Coal And Electricity Power

With the steady development of the economy,the interaction between humans and the environment has increased.While humans are thinking about how to use limited resources to create greater economic value,environmental problems are becoming more and more serious,and resources are becoming scarcer.In order to alleviate the current environmental problems,China has successively proposed routes such as “sustainable development”,“clean production” and “low-carbon economy” to pursue ecological development.For the first time,the Third Plenary Session of the 18 th CPC Central Committee clearly pointed out that the overall layout of the "five in one" strategy should include the construction of ecological civilization,emphasizing that in order to achieve the goal of "building a beautiful China",we should proceed from the improvement of the institutional system for protecting the ecological environment.For a long time,people's remediation of the ecological environment has gradually shifted from the initial “end of governance” to “prevention-oriented”.When looking for the source of ecological pollution,the spearheads are invariably pointing to today's pollution-intensive enterprises such as coal,chemicals and energy.We realize that as a sub-unit of the ecosystem,enterprises should incorporate environmental cost management into the operation layout of the enterprise,organically integrate “environmental protection” and “economic development”,and effectively alleviate the contradiction between current environmental degradation and economic development.The management of the environmental cost of the enterprise provides management ideas for the sustainable development of the enterprise by predicting,accounting,controlling,disclosing,and evaluating the environmental costs incurred in the business process.Environmental cost management aims to achieve the best economic benefits by rationally arranging environmental costs.Foreign research on environmental cost management began in the 1970 s,but the purpose of studying environmental cost management at that time was not to carry out environmental protection,but to improve the economic benefits of enterprises.As environmental problems worsen,the role of environmental cost management is widely concerned.The academic research on the theory and application of environmental cost management has also become increasingly active,and the research on relevant theories and practical operations in developed countries has made great progress.In China,although the research on environmental cost management has only lag behind foreign countries for only 20 years,its research involves a wide range of fields,actively absorbing foreign advanced theoretical results,and putting forward more practical theory based on foreign research combined with China's national conditions.However,in the current research on environmental cost management,there is a lack of uniform standards and reduced operability.In practice,the current research in China lacks practical guidance,and it is difficult to form a relatively complete theory and promote it.In the long run,environmental cost management will definitely have a major impact on China's green development,explore the role and effect of environmental cost management in the operation of enterprises,study its influencing factors,promote the improvement of environmental cost management theory,and promote Chinese enterprises.Improve business models and promote the harmonious development of enterprises and the environment.As a heavily polluting industry,the coal industry has an unshirkable responsibility for environmental pollution.Improving its own environmental management issues will not only promote the sustainable development of the industry,but also promote the harmonious progress of society.Therefore,this paper selects Shanxi Xishan Coal and Electricity Power Co.,Ltd(referred to as Xishan),the largest coal-fired power enterprise in Shanxi Province,as the research object,so as to understand the current status of environmental cost management of coal enterprises,analyze the influencing factors and benefits of environmental cost management,summarize the experience in the management process,and propose the proposal to further improve environmental cost management enables Xishan to play a role as a model for large enterprises and promote the development of environmental cost management in the industry.This paper uses literature research method and case analysis method to explore the issues related to environmental cost management of Xishan.The article can be divided into five parts.The first part expounds the research background and significance,and reviews the related theories of the meaning,content,influencing factors and benefits of environmental cost management by domestic and foreign scholars,and understands the research direction of environmental cost management in academia.The second part introduces the related concepts and theories of environmental cost management,the influencing factors of enterprise environmental cost management and the benefit evaluation indicators,and then analyzes the environmental cost management of Xishan.The discussion laid the foundation.The third part introduces the industry background and company profile of Xishan,understands the status quo and content of its environmental cost management,and analyzes its environmental cost management deficiencies.The fourth part analyzes and evaluates the influencing factors and benefit results of Xishan's environmental cost management.The fifth part summarizes the experience of Xishan's environmental cost management,and proposes corresponding improvement suggestions for its defects.This paper aims to clarify the efforts of enterprises to promote environmental cost management by analyzing the relevant influencing factors of Xishan's environmental cost management.Secondly,through the analysis of the benefits obtained by Xishan 's environmental cost management,it can visually demonstrate the benefits of environmental cost management for enterprises,and encourage other enterprises to enhance their subjective initiative and actively carry out environmental cost management.