Study On The Environmental Cost Accounting Of The Whole Industrial Chain Of Coking Coal

Coking coal,as the basic energy and main raw material of iron and steel industry,guarantees the development of iron and steel industry in China.As the main upstream raw material of steelmaking,coking coal plays an irreplaceable role.In the future,coking coal will still be the main energy and important strategic materials in China,so coking coal industry needs to be sustained development.However,the current coal policy does not fully include the environmental cost and cannot reflect the real value of resources.Coking coal industry makes great contribution to economic development,but also has a negative impact on the ecological environment,resulting in environmental pollution and ecological damage.Nowadays,the government and society pay more and more attention to environmental protection.In order to realize the sustainable development of coking coal industry,it is necessary to measure the environmental cost correctly.Based on the whole industrial chain of coking coal,this paper studies the environmental cost accounting of coking coal.Firstly,it summarizes the environmental problems of coking coal in the whole industrial chain of mining,processing,washing and coking;secondly,according to the theoretical basis,calculation index and calculation method of environmental cost calculation of a certain industrial chain,based on the research of predecessors,it constructs the calculation framework of environmental cost of coking coal in the whole industrial chain,which mainly indexes the loss of ecological environment Finally,the framework is applied to calculate the environmental cost of the whole industrial chain of coking coal in Shanxi Province.The calculation results show that:(1)in 2017,the total environmental cost of the whole industrial chain of coking coal in Shanxi Province was 64.082 billion yuan,equivalent to 168.50 yuan per ton of coal;(2)the environmental cost of coking coal production,transportation and coking links was quite different,It is 10.954 billion yuan,1.78 billion yuan and 51.348 billion yuan respectively,which is equivalent to 48.28 yuan,4.03 yuan and 116.17 yuan per ton of coal cost respectively;(3)the index with the largest proportion in the total cost is greenhouse gas loss,followed by human health loss,coal gangue pollution and land collapse loss;(4)from the two aspects of government and enterprise,find out the corresponding environment for the index with high cost And put forward relevant policy suggestions.The above research shows that through the establishment of a complete environmental cost accounting system of coking coal industry chain,it can enrich and develop the theory of environmental cost,and provide some reference for environmental protection or industrial policy-making.