会计学(双)最终稿.doc

煤炭企业环境成本核算研究 摘要 环境成本是企业为其利用环境所付出的代价，企业付出的代价越多收到的效益就越少，这样企业以盈利为目的的行为就受到了威胁，在环境成本方面的竞争也是企业近期竞争的热点，越来越多的企业认识到这个问题，所以使得环境成本已成为企业经营成本中不可忽视的部分，直接影响到企业的效益和社会影响力,企业加强环境成本控制的紧迫性将越来越强， 那么就对环境成本进行核算控制。环境成本核算是一项复杂的工程，企业必须坚持双赢的原则，既不能以牺牲环境为代价追求经济效益，也不能为了保护环境而抛弃企业经济的发展。为协调经济发展与环境保护，必须加强企业环境成本核算，创造准确核算环境成本的新思路、新方法，这将有助于企业可持续发展战略的实施。如何解决经济发展与环境保护之间的矛盾促进社 会经济的可持续发展已成为当前社会共同关注的问题，对于煤炭企业而言加强环境成本控制有利于其整体发展，在煤炭环境问题日益严峻的形势下对环境成本控制的问题进行了探讨。认为为使环境成本控制达到经济效益和环境效益的最佳组合, 解决煤炭企业的成本意识，促进我国煤炭企业的可持续发展，应采取如下措施:运用价值链分析方法制定环境治理的整体战略规划；开展煤炭企业环境预评价；加强对煤炭企业各生产环节影响环境的因子进行跟踪监测；建立环境成本控制制度及机构；加强环境成本控制评价与考核等。 关键字：环境成本，环境成本核算，环境会计，企业环境成本 Research of the Coal Enterprise Environment Cost Accounting Author:MIAO Haixia Tutor:MI Li ABSTRACT Environmental cost accounting is a complex project, enterprise must adhere to the principle of win-win, can neither at the expense of the environment is the pursuit of economic cost, also cant in order to protect the environment and abandon enterprise economic development. For coordination of economic development and environmental protection, we must strengthen the enterprise environment cost accounting, creating accurate accounting environment cost of new ideas, new methods, which will help enterprises to the implementation of the sustainable development strategy. In the coal environment problem increasingly grim situation, the environmental cost control problems were discussed. Think to make environmental cost control to achieve economic benefits and environmental benefits of the best combination, solve the coal enterprise cost consciousness, promote the sustainable development of the coal enterprises in our country, should take the following measures.Establish cost control system and the institutions. Key words: Environmental cost, The accounting of environment cost, Environmental accounting, The enterprise environment cost 目