Study On Environmental Cost Management Of SH Coal Enterprises

Coal is one of the important energy sources in the process of economic development in China,and it is also a very serious pollution industry.With the improvement of environmental protection requirements,the government has issued a series of environmental protection laws and regulations.Under the multiple pressures of the government,society and their own development,the coal enterprises in the heavy pollution industry are faced with the urgent need of environmental cost management.From the beginning of 2016,the State Council issued the opinions on solving excess capacity and realizing the development out of difficulties in the coal industry,the coal industry officially entered the critical period of supply side reform.In recent years,under the "new normal" economic situation,our government departments have increasingly strengthened the environmental protection and governance of coal enterprises,and the environmental cost has become an important cost factor affecting the efficiency of enterprises.SH coal enterprise is the leader of China's coal energy enterprises,and its environmental cost management situation has certain representativeness.Through the study of SH coal enterprise's environmental cost management,this paper aims to provide useful reference and reference for China's coal enterprises to effectively carry out environmental cost management.This paper takes the representative environmental cost management of SH coal enterprise as the research object,using the method of combining theoretical analysis and case study,and according to the research idea of putting forward questions-describing the current situation-analyzing the problems-putting forward suggestions,studies the environmental cost management.First of all,it defines the core concepts of environmental cost,cost management and environmental cost management,analyzes the objectives and characteristics of environmental cost management,and expounds the characteristics of coal enterprises and the main contents of environmental cost management.Secondly,the paper studies the composition and management status of environmental cost in SH coal enterprises,especially the current environmental protection status,and analyzes its environmental cost management effect from multiple perspectives.In addition,the paper analyzes the problems and causes of environmental cost management in SH coal enterprises,mainly through on-the-spot interviews and data access,and specifically analyzes the problems and the main causes of the problems in the macro level and micro level in SH coal enterprises.At the macro level,there are some problems,such as the imperfection of national laws and regulations,the loosesupervision of local governments and functional departments on enterprise environmental protection,and the lack of environmental performance evaluation system.In the micro aspect,the main problems are that the environmental consciousness of the enterprise managers is indifferent and the attention is not high;the enterprise excessively pursues the economic benefit and ignores the environmental benefit;the control system of the environmental cost is not perfect;the evaluation of the environmental cost is divorced from the actual demand,etc.Finally,it puts forward suggestions to improve the environmental cost management of SH coal enterprises,which are divided into macro level and micro level.The macro level mainly includes: to improve the laws and regulations related to environmental protection;to strengthen the supervision of environmental cost management,to increase the cost of pollutant emissions;to establish the environmental cost performance evaluation system;to accelerate the collection of environmental protection tax.The suggestions at the micro level mainly include:improving the environmental cost accounting system;improving the awareness of environmental cost analysis;strengthening the environmental cost control requirements;establishing a reasonable environmental cost evaluation index system,strengthening the environmental cost information disclosure,etc.So as to promote sh coal enterprises to achieve environmental protection and sustainable development.