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The World Economy develops rapidly, and a series of environmental problems such as ecosystem disequalibrium, is also continuously turning worse. How to better bring the function of reflection and supervision into play, and achieve the sustainable development, Preserve rights of the enterprise and its stakeholders, while promote enterprise to make a positive contribution to sustainable development of society, has become the common focus of the accountancy at home and abroad. The environmental problems of coal industry have become more and more serious, and it is imperative to strengthen management of cost concerned with environment. On the one hand, the productive process of coal industry, which results in exhaustion of resources, environmental pollution and ecological destruction. On the other hand, the research findings centring on the environmental cost of coal industry. Basing on such circumstances, the thesis takes the character and pattern of the production of coal industry, defines the constitution of environmental cost of coal industry, and explores the confirmation, mensuration and management of environmental cost of coal industry, furthermore, it analyze the variation trend and patter of environmental cost of coal industry, and puts forward some countermeasures for the great majority of coal enterprises to manage the environmental cost, and reach a win-win situation between economic effectiveness and environmental benefit by providing the decision support.
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