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Study On Environmental Cost Measurement And Ecological Compensation Policy Of Coal Mining Enterprises

Posted on:2021-01-25Degree:MasterType:Thesis
Country:ChinaCandidate:W LiFull Text:PDF
GTID:2481306452974399Subject:Accounting
Abstract/Summary:PDF Full Text Request
According to forward-looking industry research institute published "China's coal industry development trend and investment decision analysis report,statistics show that in 2019 China's mainland dug up 3.546 billion tons of coal,not only once again ranked first in the world,and yield again close to half of the world's total coal production,it shows that the coal occupies the subject status of the energy of our country economy development.But in the process of coal mining,it also caused great damage to the environment.Although the government has introduced a series of policies and laws,there is no perfect compensation system.Therefore,the coordination of environmental benefits,economic benefits and social benefits conforms to the concept of sustainable development in China.The unification of the three is essential for the establishment of a new development model for coal mining enterprises.This article attempts from the present situation of mining coal mining enterprises and the status of ecological environment compensation,reading research literature at home and abroad,choose the research key elements of environmental cost,because of the complexity of the coal resources mining environment,and using qualitative quantitative analysis,normative analysis and case empirical approach,the selected case specific companies,respectively,from the perspective of the cost of resource depletion,environmental damage cost,measurement can measure the environmental cost,and then compared with resource compensation,evaluate the effectiveness of the compensation,the coal resources development and ecological compensation related Suggestions are put forward.In this paper,through analyzing the present situation of coal resources development,explore the actual situation of coal mine,summarizes the problems existing in the coal mining,determine the key elements of environmental cost,at the same time,combining with the principle of economics,accounting environment cost measurement model,respectively,set up cost of coal resources depletion,environmental damage cost model,calculation of atmospheric pollution,water pollution and the cost in the pollution of land resources.Taking yangquan coal industry as an example,according to the derived model,the actual calculation is carried out in combination with the specific Numbers in the case,which provides a new case empirical support for the whole article.According to the current situation of the coal mining area ecological environment compensation,the government in the aspects of environmental compensation mechanism and policy,on the basis of the coal mining enterprise environment cost measurement,expound the object of the ecological environment of the mineral resources,the main body and their mutual relationship,finally according to the relationship between subject and puts forward the design of the ecological compensation policy,including the management of the ecological compensation system and the ecological compensation system,further enrich the significance of establishing ecological compensation policy.
Keywords/Search Tags:coal mining, Environmental costs, Cost measurement, Environmental compensation
PDF Full Text Request
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