煤炭企业环境成本及其核算研究
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摘要
随着社会经济和工业技术的不断进步,人类生产活动在消耗自然资源的同时,向环境排放着各种污染。当污染超出环境承载能力时,就会打破自然环境系统原有的平衡,造成自然资源的耗竭与环境质量的下降,最终又会影响到人类正常的生产与生活,从而产生了人类生产经济活动与环境之间的矛盾。要解决这对矛盾,实现人类生产经济活动与环境的协同可持续发展,就必须对环境的影响和损失进行补偿。这些补偿活动的耗费总和即为环境成本。
目前,煤炭工业造成的环境问题日趋严峻,已成为威胁社会经济可持续发展的主要因素之一。本文以煤炭企业环境成本为研究对象,在探讨煤炭环境成本补偿的合理尺度的基础上,分析了煤炭环境成本构成、特性及变化趋势,构建了煤炭环境成本的核算体系,为煤炭企业合理控制环境成本、实现经济与环境效益的双赢提供了理论依据。
本文总体上采用一般性研究与特殊性研究相结合、定性研究与定量研究相结合,规范研究和实证研究相结合等研究方法,对煤炭环境成本的一系列问题进行了分析和论述。
论文主要分析论述了以下内容:
第一,进一步深化了环境成本的认识。通过对环境问题的根源与经济实质的分析,得出“环境问题产生的根本原因是环境成本被忽视或低估、环境成本没有足额补偿”的结论。在分析环境成本内涵与范畴的变化发展、目前认识局限性的基础上,建立了“立足于现在、着眼于未来;立足于社会经济发展、着眼于企业生产活动”的环境成本时空观,并将环境成本理解为“为满足未来社会经济发展对环境的需求,需要在目前进行环境补偿而发生的价值消耗”。
第二,分析了煤炭环境成本补偿的经济内涵及其原则的确定。从目前环境成本补偿的现状出发,分析煤炭环境成本补偿特点。在提出“环境系统再生产”概念的基础上,深入分析煤炭再生产与环境再生产的关系,提出煤炭环境成本补偿的基本原则为“煤炭再生产与环境系统再生产相统一下的足额补偿”。
第三,分析了煤炭环境成本的构成。在煤炭环境成本补偿基本原则指导下,通过对社会环境成本、企业环境成本及其相互关系与变化规律的深入分析,提出必须在坚持“企业承担能力与环境成本负担对等”和“与社会经济发展水平相联系”的基础上,确定企业应该承担的环境成本份额。通过对现行煤炭环境成本构成内容的调查分析,本文将煤炭环境成本构成进一步规范为:资源损失与消耗成本、环境污染破坏成本、资源勘探成本、保护与预防成本、恢复与治理成本、替代与转产成本、环境改善成本、管理与教育成本。
第四,分析了环境成本特性及煤炭环境成本变化趋势。通过对煤炭环境成本特性的分析,得出了“事前预防环境成本和事后治理赔偿环境成本与煤炭生产活动的环境影响程度密切相关,并且它们之间存在着相互替代关系”的结论。在对山东省国有重点煤炭企业调研的基础上,将影响煤炭环境成本的主要因素概括为:社会经济发展水平、科学技术进步程度、矿井开采年限和煤炭资源供求状态,据此构建环境成本函数对煤炭环境成本进行了变化趋势分析,并以枣庄矿业集团某接近报废的矿井为例进行分析验证。
第五,分析了煤炭环境成本核算的基本问题。结合煤炭企业生产实际,分析了煤炭环境成本核算中核算目标、核算对象与核算基本前提等基本问题。以煤炭资源价值和环境损失计量为重点,研究煤炭环境成本计量方法,并构建了煤炭环境成本计量模型。
第六,构建了煤炭环境成本会计核算体系。根据本文理论部分对煤炭环境成本及其构成的分析,在现行会计核算体系基础上,以提高实效性和可行性为目标,从会计科目设置、环境成本确认、核算方法、报告等环节进行了探讨,形成了一套较为完整的环境成本核算体系。
Along with the unceasing progress of social economy and industrial technology, the human productive activity discharges all kinds of pollution to the environment during consuming the natural resource. When the contamination surpasses the environment bearing capacity, it will break the original balance of natural environment system, and create the natural resource exhausting or drop the environment quality, finally, affect the human normal production and life. Thus it forms the contradiction between the humanity producing economy activity and the environment. In order to solve this contradictory, and realize the humanity producing economy activity and the environment coordination sustainable development, we must compensate the environmental influence and loss above. These compensation activity consumption sum total namely for environmental cost.
At present, the coal industry creates serious environment question day by day, which has become one of threat primary factors to the social economy sustainable development. This article take the coal enterprise environmental cost as the object of study, on the basis of the discussion about coal environmental cost compensation's reasonable criterion, analyzed the coal environmental costs constitution, the characteristic and the change tendency, and constructed the coal environmental cost accounting system, which will be propitious to the coal enterprise' environmental cost control, and provide the theory basis to realizing the economic and environmental win-win.
This article uses such research techniques as the general research and the particular research unifies, the qualitative investigation and the quantitative investigation unifies, the standard research and the empirical study unifies and so on, carried on the analysis to a series of questions about coal environmental cost.
The paper main analysis elaborated following content:
First, further the environmental cost understanding. Through the analysis on the root and economic substance of environmental questions, obtains "the basic reason which the environmental question produces is the environmental cost's neglected or under-estimate, and no-full-compensation" the conclusion. In the analysis of environmental cost's connotation and category development, and the present understanding shortage, establish the environmental costs space and time view that, "bases on the present, focuses on the future; bases in the socio-economic development, focuses produces the activity in the enterprise", and comprehend the environmental cost as "in order to satisfy the future environmental demand of socio-economic development, the value consumption which environmental compensation needs to carry on at present.
Second, has analyzed the coal environmental cost compensation economic connotation and the principle determination. Aim at the present situation of environmental cost compensation, analysis coal environmental cost compensation's characteristic. In the foundation statement "the environment system reproduction" concept, analyzed the relations between coal reproduction and the environment reproduction thoroughly, proposed the coal environmental costs compensation's basic principle is "the full amount compensation base on unification of the coal reproduction and the environment system reproduction".
Third, has analyzed the coal environmental costs constitution. Under the coal environmental cost compensation basic principle instruction, through the analysis to the social environmental cost, the enterprise's environmental cost and their relation and change rule, proposed that it must insist "the enterprise undertakes ability and the environmental costs burden coordinated" and "relates with the socio-economic development level" in the foundation, then definite enterprise's environmental cost undertake share. Through the diagnosis to the present coal environmental costs constitution content, concluded the coal environmental cost as follow: the resources loss and consumption cost, the environmental pollution destruction cost, the resource prospecting cost, the protection and the prevention cost, restore and control cost, the substitute and change product cost, the environment improvement cost, the management and education cost.
Fourth, has analyzed the environmental cost characteristic and the coal environmental cost change tendency. Through the analysis to the coal environmental costs characteristic, obtained such conclusion that, "had the environmental prevented cost beforehand, the govern compensation environmental cost afterwards and the coal production activity environment influence are closely related, furthermore, they has substituted relations mutually". Base on the investigation and study to the state-owned key coal enterprises in Shandong Province, it summarized the coal environmental cost primary affect factor as: socio-economic development horizontal, science and technology progress degree, mine pit mining age limit and coal resource supply and demand condition. According to the above, constructed the environmental cost function and carried on the change trend analysis to the coal environmental cost, and carried on the analysis confirmation take the Zaozhuang mining industry group some close abandonment's mine pit as the example.
Fifth, has analyzed the basic question of coal environmental cost accounting. Integrated to the coal enterprise's productive reality, analyzed in the coal environmental costs basic question, such as fiscal goal, fiscal object and fiscal basic premise and so on. Take the coal resource value and the environmental loss measurement as the key point, analyzed the coal environmental costs gauging methods, and has constructed the coal environmental cost measurement model.
Sixth, has constructed the coal environmental cost accounting system. According to the coal environmental cost and the constitution analysis above, unified the present accounting system, take enhancing the effectiveness and feasibility as the goal, carried on the discussion from the environmental cost's accounting subject establishment, confirmation, calculation method, report and so on, and has formed a complete environmental costs accounting system.
目前,煤炭工业造成的环境问题日趋严峻,已成为威胁社会经济可持续发展的主要因素之一。本文以煤炭企业环境成本为研究对象,在探讨煤炭环境成本补偿的合理尺度的基础上,分析了煤炭环境成本构成、特性及变化趋势,构建了煤炭环境成本的核算体系,为煤炭企业合理控制环境成本、实现经济与环境效益的双赢提供了理论依据。
本文总体上采用一般性研究与特殊性研究相结合、定性研究与定量研究相结合,规范研究和实证研究相结合等研究方法,对煤炭环境成本的一系列问题进行了分析和论述。
论文主要分析论述了以下内容:
第一,进一步深化了环境成本的认识。通过对环境问题的根源与经济实质的分析,得出“环境问题产生的根本原因是环境成本被忽视或低估、环境成本没有足额补偿”的结论。在分析环境成本内涵与范畴的变化发展、目前认识局限性的基础上,建立了“立足于现在、着眼于未来;立足于社会经济发展、着眼于企业生产活动”的环境成本时空观,并将环境成本理解为“为满足未来社会经济发展对环境的需求,需要在目前进行环境补偿而发生的价值消耗”。
第二,分析了煤炭环境成本补偿的经济内涵及其原则的确定。从目前环境成本补偿的现状出发,分析煤炭环境成本补偿特点。在提出“环境系统再生产”概念的基础上,深入分析煤炭再生产与环境再生产的关系,提出煤炭环境成本补偿的基本原则为“煤炭再生产与环境系统再生产相统一下的足额补偿”。
第三,分析了煤炭环境成本的构成。在煤炭环境成本补偿基本原则指导下,通过对社会环境成本、企业环境成本及其相互关系与变化规律的深入分析,提出必须在坚持“企业承担能力与环境成本负担对等”和“与社会经济发展水平相联系”的基础上,确定企业应该承担的环境成本份额。通过对现行煤炭环境成本构成内容的调查分析,本文将煤炭环境成本构成进一步规范为:资源损失与消耗成本、环境污染破坏成本、资源勘探成本、保护与预防成本、恢复与治理成本、替代与转产成本、环境改善成本、管理与教育成本。
第四,分析了环境成本特性及煤炭环境成本变化趋势。通过对煤炭环境成本特性的分析,得出了“事前预防环境成本和事后治理赔偿环境成本与煤炭生产活动的环境影响程度密切相关,并且它们之间存在着相互替代关系”的结论。在对山东省国有重点煤炭企业调研的基础上,将影响煤炭环境成本的主要因素概括为:社会经济发展水平、科学技术进步程度、矿井开采年限和煤炭资源供求状态,据此构建环境成本函数对煤炭环境成本进行了变化趋势分析,并以枣庄矿业集团某接近报废的矿井为例进行分析验证。
第五,分析了煤炭环境成本核算的基本问题。结合煤炭企业生产实际,分析了煤炭环境成本核算中核算目标、核算对象与核算基本前提等基本问题。以煤炭资源价值和环境损失计量为重点,研究煤炭环境成本计量方法,并构建了煤炭环境成本计量模型。
第六,构建了煤炭环境成本会计核算体系。根据本文理论部分对煤炭环境成本及其构成的分析,在现行会计核算体系基础上,以提高实效性和可行性为目标,从会计科目设置、环境成本确认、核算方法、报告等环节进行了探讨,形成了一套较为完整的环境成本核算体系。
Along with the unceasing progress of social economy and industrial technology, the human productive activity discharges all kinds of pollution to the environment during consuming the natural resource. When the contamination surpasses the environment bearing capacity, it will break the original balance of natural environment system, and create the natural resource exhausting or drop the environment quality, finally, affect the human normal production and life. Thus it forms the contradiction between the humanity producing economy activity and the environment. In order to solve this contradictory, and realize the humanity producing economy activity and the environment coordination sustainable development, we must compensate the environmental influence and loss above. These compensation activity consumption sum total namely for environmental cost.
At present, the coal industry creates serious environment question day by day, which has become one of threat primary factors to the social economy sustainable development. This article take the coal enterprise environmental cost as the object of study, on the basis of the discussion about coal environmental cost compensation's reasonable criterion, analyzed the coal environmental costs constitution, the characteristic and the change tendency, and constructed the coal environmental cost accounting system, which will be propitious to the coal enterprise' environmental cost control, and provide the theory basis to realizing the economic and environmental win-win.
This article uses such research techniques as the general research and the particular research unifies, the qualitative investigation and the quantitative investigation unifies, the standard research and the empirical study unifies and so on, carried on the analysis to a series of questions about coal environmental cost.
The paper main analysis elaborated following content:
First, further the environmental cost understanding. Through the analysis on the root and economic substance of environmental questions, obtains "the basic reason which the environmental question produces is the environmental cost's neglected or under-estimate, and no-full-compensation" the conclusion. In the analysis of environmental cost's connotation and category development, and the present understanding shortage, establish the environmental costs space and time view that, "bases on the present, focuses on the future; bases in the socio-economic development, focuses produces the activity in the enterprise", and comprehend the environmental cost as "in order to satisfy the future environmental demand of socio-economic development, the value consumption which environmental compensation needs to carry on at present.
Second, has analyzed the coal environmental cost compensation economic connotation and the principle determination. Aim at the present situation of environmental cost compensation, analysis coal environmental cost compensation's characteristic. In the foundation statement "the environment system reproduction" concept, analyzed the relations between coal reproduction and the environment reproduction thoroughly, proposed the coal environmental costs compensation's basic principle is "the full amount compensation base on unification of the coal reproduction and the environment system reproduction".
Third, has analyzed the coal environmental costs constitution. Under the coal environmental cost compensation basic principle instruction, through the analysis to the social environmental cost, the enterprise's environmental cost and their relation and change rule, proposed that it must insist "the enterprise undertakes ability and the environmental costs burden coordinated" and "relates with the socio-economic development level" in the foundation, then definite enterprise's environmental cost undertake share. Through the diagnosis to the present coal environmental costs constitution content, concluded the coal environmental cost as follow: the resources loss and consumption cost, the environmental pollution destruction cost, the resource prospecting cost, the protection and the prevention cost, restore and control cost, the substitute and change product cost, the environment improvement cost, the management and education cost.
Fourth, has analyzed the environmental cost characteristic and the coal environmental cost change tendency. Through the analysis to the coal environmental costs characteristic, obtained such conclusion that, "had the environmental prevented cost beforehand, the govern compensation environmental cost afterwards and the coal production activity environment influence are closely related, furthermore, they has substituted relations mutually". Base on the investigation and study to the state-owned key coal enterprises in Shandong Province, it summarized the coal environmental cost primary affect factor as: socio-economic development horizontal, science and technology progress degree, mine pit mining age limit and coal resource supply and demand condition. According to the above, constructed the environmental cost function and carried on the change trend analysis to the coal environmental cost, and carried on the analysis confirmation take the Zaozhuang mining industry group some close abandonment's mine pit as the example.
Fifth, has analyzed the basic question of coal environmental cost accounting. Integrated to the coal enterprise's productive reality, analyzed in the coal environmental costs basic question, such as fiscal goal, fiscal object and fiscal basic premise and so on. Take the coal resource value and the environmental loss measurement as the key point, analyzed the coal environmental costs gauging methods, and has constructed the coal environmental cost measurement model.
Sixth, has constructed the coal environmental cost accounting system. According to the coal environmental cost and the constitution analysis above, unified the present accounting system, take enhancing the effectiveness and feasibility as the goal, carried on the discussion from the environmental cost's accounting subject establishment, confirmation, calculation method, report and so on, and has formed a complete environmental costs accounting system.
引文
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