Research On Optimization Of Environmental Cost Control In H Mining Company

In order to pursue the high-speed development of economy in the past few years,most enterprises in our country ignored the relationship between the coordination of economic development and environmental protection.In this case,enterprises generally implement the mode of "pollution first,treatment later" in the process of production and operation.Although it has made great contribution to China's economic growth,on the other hand,it has seriously damaged the ecological environment.Coal Industry is one of the 13 heavy pollution industries in China,which is the target of the government to improve the environment and pursue green ecology.Because the coal industry provides the main energy support for the production and life of our country's residents,so the mining scale is large,the energy consumption is much,the pollution damages the environment to be strong.As the country requires high-quality economic development,the environmental protection department has increased its monitoring of environmental pollution,and the coal industry has spent huge manpower and material resources to improve environmental pollution,so that enterprises can meet the requirements of environmental protection for normal production.In 2018,in order to protect the environment,China formulated the regulation of paying environmental protection tax.Because of the high destructiveness of coal enterprises to the environment,they must pay more cost to control the pollution to the surrounding environment.Although the coal industry has become an important force driving the high-speed development of the economy as a whole,on the other hand,it has produced ecological destruction such as waste gas,waste water,ground collapse and so on.With the increasingly stringent requirements of environmental protectiondepartments,coal enterprises also continue to increase investment in environmental protection and governance,which leads to increasing environmental costs and shrinking operating profits.Coupled with the current development and application of natural gas and other emerging energy,resulting in excess coal production capacity,the business risks.Therefore,let the enterprise pay attention to the environmental cost,strengthen the environmental cost control through effective means,can let the enterprise maintain the advantageous position in the market competition,realize the long-term development.This article takes H mining company as an example,by means of questionnaire and other methods,this paper analyzes the present situation of environmental cost control in enterprises and the existing problems such as insufficient attention to environmental cost control,unscientific accounting and distribution of environmental cost,failure to implement environmental cost control in the whole process of production and operation,lack of environmental cost audit,and insufficient environmental cost control in performance appraisal,etc.,then according to the current problems of h mining company and its own actual design a set of prior,during,after the control of the whole process of environmental cost control optimization program.Among them,advance control is described from strengthening the consciousness of environmental cost control,setting up scientific idea,perfecting organization,carrying out environment and analysis and strengthening environmental cost control in the stage of mine design In-process control optimization includes the implementation of cleaner production,the establishment of separate accounting accounts,the introduction of activity-based Costing Accounting and analysis;In the post-control stage,the emphasis is put on carrying out environmental cost control examination,carrying out environmental cost audit and special control after production pollution,and retreating tailings.At last,this paper analyzes the expected effect of the environmental cost control optimization of H mining company,which can improve the environmental protectionassets and benefits,effectively reduce the resource consumption and "three wastes" discharge,enterprise managers can grasp environmental cost information in time,improve performance evaluation,promote enterprise innovation concept,thus enhance the overall awareness of environmental protection.In view of the obstacles that H mining company may encounter in carrying out environmental cost control in the future,and put forward to enhance the management attention level and the financial personnel quality,strengthen the environmental cost accounting theory research and the clean technology research and development,the use and so on safeguard measure,thus,the environmental cost control optimization of H mining company can be better implemented.