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Research On The Environmental Cost Control Of TM Coal Company

Posted on:2020-12-06Degree:MasterType:Thesis
Country:ChinaCandidate:Y GaoFull Text:PDF
GTID:2381330602964348Subject:Accounting
Abstract/Summary:PDF Full Text Request
In recent years,the problem of environmental pollution has become the locus of attention of all walks of life.In the Nineteenth National Congress of the Communist Party of China,it is also clearly proposed to strengthen the protection of ecological environment and the construction of ecological civilization.Meanwhile,the two sessions held in March 2019 continue to promote green development,strengthen pollution prevention and ecological construction,and consolidate the achievements of the Blue Sky Defense War.These measures and standards are in line with the government's spirit of environmental protection and ecological civilization construction.Coal enterprises have the characteristics of high energy consumption and high pollution,Coal enterprises themselves have the characteristics of high energy consumption and high pollution.They are facing severe environmental protection situation.They need a large amount of environmental cost investment and high pollution control expenditure,which leads to the high environmental cost of the company.Establishing effective environmental cost control can enable enterprises to take active social responsibility while gaining economic benefits.so the environmental cost control of coal enterprises is particularly important.On the basis of consulting the relevant literature at home and abroad,this paper summarizes and collates the research results of domestic and foreign scholars on environmental cost control.By adopting scientific research methods,on the basis of environmental cost theory,cleaner production theory and environmental cost control theory,this paper establishes a special topic for research,and takes Shanxi TM Coal Company,a large-scale domestic coal production enterprise,as an example,elaborates on it.This paper studies the quantifiable influencing factors of environmental cost of TM Coal Company by using multiple regression analysis method,sample selection and model setting.Finally,according to the current problems of environmental cost control of TM Coal Company,this paper puts forward corresponding countermeasures and suggestions,so as to improve the effectiveness of environmental cost control of TM Coal Company.The main research results of this paper are as follows:first,according to the actual situation of Shanxi TM Coal Company,listed the company's environmental costs and explained the connotation of various costs;second,collected the relevant environmental costs of TM Coal Company from 2009 to 2018 as sample data,selected the preventive environmental expenditure ratio;personnel expenditure;comprehensive compliance rate;environmental equipment investment ratio;environmental cost ratio;As six explanatory variables and total environmental cost as explanatory variable,the deposit of special insurance funds is used to establish a multiple regression model for regression analysis.Thirdly,the optimization strategy of environmental cost control of Shanxi TM Coal Company is put forward,which can provide reference for future research on environmental cost control of coal enterprises.
Keywords/Search Tags:Coal enterprises, Cleaner production, Environmental Cost Control
PDF Full Text Request
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