煤炭企业环境成本控制的思考
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摘要
煤炭生产是资源枯竭、环境破坏的过程,煤炭企业在其开采过程中严重污染矿区周围环境。随着煤炭开采量的增加,煤矸石的堆放面积越来越大,占用土地面积也就越来越多;煤矸石自燃造成大气污染,并降水形成酸雨,使土地酸化;洗煤过程中排放的污水对土地和水质造成污染;在开采、运输过程中形成的粉尘影响人体健康;开采形成地面塌陷,引起前水体暴露,严重污染水资源。以资源、环境的合理开发利用,坚持以人为本,树立全面、协调、可持续的发展观为中心内容的现代人类文明建设,在全球性社会、经济、环境新秩序的呼唤声中日益高涨。当代社会的发展已经进入环境保护的时代,在这种环境保护的潮流面前,煤炭企业肩上的责任更加重大,因此必须加强环境成本控制。本文从这一点出发,对煤炭企业环境成本控制进行了研究,在全文中融入事前控制、事中控制、事后控制的系统思想,提出了环境成本控制的保障措施,并对如何处理好安全生产和成本控制的关系提出了自己的见解。
Coal production is resource depletion, environmental degradation, the process of coal mining enterprises in the course of its serious pollution of mining the surrounding environment. With the increase in the amount of coal mining, coal waste dumping area is growing, thus increasing the land area occupied; gangue spontaneous combustion caused by air pollution, and precipitation to form acid rain, acidification of land; coal washing process in the discharge of sewage on land and water pollution; in mining, transportation during the formation of dust to affect human health; mining the formation of ground subsidence, causing the former body of water exposed to severe pollution of water resources. The rational development and utilization of the resources and the environment, persist in people-oriented,establish a comprehensive, coordinated, and sustainable development concept as the core content of modern human civilization, in the global social, economic, environmental, new order amid mounting calls. The development of contemporary society has entered the era of environmental protection, in which the trend of environmental protection in front of the shoulders the responsibility of the coal business is more important, it is necessary to strengthen environmental cost control. This view of this, cost control on the coal business environment has been studied in the text into the pre-control, things in control, after the control of systems thinking and proposed environmental protection measures for cost control, and how to handle safety in production and cost control, the relationship put forward their own views.
Coal production is resource depletion, environmental degradation, the process of coal mining enterprises in the course of its serious pollution of mining the surrounding environment. With the increase in the amount of coal mining, coal waste dumping area is growing, thus increasing the land area occupied; gangue spontaneous combustion caused by air pollution, and precipitation to form acid rain, acidification of land; coal washing process in the discharge of sewage on land and water pollution; in mining, transportation during the formation of dust to affect human health; mining the formation of ground subsidence, causing the former body of water exposed to severe pollution of water resources. The rational development and utilization of the resources and the environment, persist in people-oriented,establish a comprehensive, coordinated, and sustainable development concept as the core content of modern human civilization, in the global social, economic, environmental, new order amid mounting calls. The development of contemporary society has entered the era of environmental protection, in which the trend of environmental protection in front of the shoulders the responsibility of the coal business is more important, it is necessary to strengthen environmental cost control. This view of this, cost control on the coal business environment has been studied in the text into the pre-control, things in control, after the control of systems thinking and proposed environmental protection measures for cost control, and how to handle safety in production and cost control, the relationship put forward their own views.
引文
①朱训.中国能源形势与战略对策.《中国矿业》.2005,1.P7
①Smith V.Environmental Problem in China:Estimates of Economic Cost [J].New York:East-West Center Special,No.5,1996,P12-14
②Bartelmus.Peter.Integrated Environmental and Economic Accounting-Methods and Applications [J].Journal of Official Statistics,1993,9(1),P179-182
③Buckley R C.Strategic Environmental Impact Assessment [J].Environmental and Planning Law Journal,1994(11),P166-168
④Maler.Karl-Goran.Natural Accounts and Environmental Resourcs [J].Environmental and Resources Economics,1991(3),P11-15
⑤Lutz.Emst.Toward Improved Accounting for the environment:An Overview [J].In Lutz,ed,1993,P53-56
①冯巧根.《成本会计》.北京:北京师范大学出版社,2007.P305-306
①张杰.《企业环境成本管理研究》.西安:西北工业大学,2006.P108
①李端生.《会计理论研究》.北京:中国财政经济出版社,2007.P416
②魏素艳,肖淑芳,程隆云.《环境会计相关理论与实务》.北京:机械工业出版社,2006.P169
①Daniel Baker. Environmental accounting’s conflicts and dilemmas[J].Management accounting,1996,10,P46-48
②Zoy,avik Ranjan.Environmental Accounting&Environment Management Accounting[J].Management Accountant Caleutta,2008,6,P383-389
①徐玖平蒋洪强.《制造型企业环境成本的核算与控制》.北京:清华大学出版社,2006.P13
①Therivel R,Wilson E et al.Strategic Environmental Assessment[M].London: London Earthscan Publication Ltd,1992,P120
②王简.可持续发展的保障—企业环境成本控制.《中央财经大学学报》.2006,1.P86-89
①Craig Deegan.Environmental disclosure and share price:A discussion about efforts to study this relationship[J].Accounting forum,2004,28,P67-69
②David F.Ciambrone. Environmental life cycle analysis[M].New York:Lew’s Publishes,1997,P80
①徐玖平蒋洪强.《制造型企业环境成本的核算与控制》.北京:清华大学出版社,2006.P150-152
①朱慎林,赵毅红.清洁生产导论[M].北京:化学工业出版社,2001.P15
①苏立功.《煤炭经济研究文选》.北京:煤炭工业出版社,2005.P20-23
①樊秀莉.矿业开发对环境的影响及对策.《有色金属》.2004,11.P44-46
①淮津.煤炭企业环境成本初论.《煤炭经济研究》.2002,11.P76-77
①钱鸣高,许家林.煤炭工业发展面临几个问题的讨论.《采矿与安全工程学报》2006,6.P127-132
①许家林,孟凡利.《环境会计》.上海:上海财经大学出版社,2004.P56
①Raymond Y.C.leury,Environmental Auditing[M],The HongKong:Aecountant.Jan/Feb,1994,P70
①朱学义.矿山企业矿区成本补偿机制研究.《市场周刊》.2007,3.P3
①赵国浩阎世春.《煤炭工业可持续发展研究》.北京:经济管理出版社,2008.P48-50
①徐友宁,袁汉春,何芳,等.煤矸石对矿山环境的影响及其防治.《能源环境保护》2004,9.P50-52
①张陆军.我国矿区生态环境恢复的现状及对策.《科技创新导报》.2009,27.P109
②姜军,程建光.煤矿矿区生态恢复与可持续发展.《煤田地质与勘探》. 2001,8.P7-8
①李会清.浅谈山西煤炭企业成本管理.《经济师》.2009,11.P149-150
②刘永清.中国矿难何时止.《中国煤炭报》.2005.11.28
③张祯涛.《煤炭开采企业成本研究》.北京:对外经济贸易大学,2006.P49.
①彭俊英,郝俊武,祝国柱.实现绿色矿业的途径探讨.《华南地质与矿产》2009,2.P69-72
【1】朱训.中国能源形势与战略对策.《中国矿业》.2005,1.P7
【2】Smith V. Environmental Problem in China:Estimates of Economic Cost [J].New York:East-West Center Special ,No.5,1996,P12-14
【3】Bartelmus.Peter .Integrated Environmental and Economic Accounting-Methods and Applications [J].Journal of Official Statistics,1993,9(1),P179-182
【4】Buckley R C.Strategic Environmental Impact Assessment [J]. Environmental and Planning Law Journal,1994(11),P166-168
【5】Maler.Karl-Goran.Natural Accounts and Environmental Resourcs [J]. Environmental and Resourcs Economics,1991(3),P11-15
【6】Lutz.Emst.Toward Improved Accounting for the environment:An Overview [J].In Lutz,ed,1993,P53-56
【7】冯巧根.《成本会计》.北京:北京师范大学出版社.2007.P305-306
【8】张杰.《企业环境成本管理研究》.西安:西北工业大学,2006.P108
【9】李端生.《会计理论研究》.北京:中国财政经济出版社,2007.P416
【10】魏素艳,肖淑芳,程隆云.《环境会计相关理论与实务》.北京:机械工业出版社,2006.P169
【11】Daniel Baker. Environmental accounting’s conflicts and dilemmas[J].Management accounting,1996,10,P46-48
【12】Zoy,avikRanjan.Environmental Accounting&EnvironmentManagement Accounting[J]. Management Aeeountant Caleutta ,2008,6,P383-389
【13】徐玖平蒋洪强.《制造型企业环境成本的核算与控制》.北京:清华大学出版社,2006.P13,P150-152
【14】Therivel R,Wilson E et al.Strategic Environmental Assessment[M].London: London Earthscan Publication Ltd,1992.
【15】王简.可持续发展的保障—企业环境成本控制.《中央财经大学学报》.2006,1.P86-89
【16】Craig Deegan.Environmental disclosure and share price:A discussion about efforts to study this relationship[J].Accounting forum,2004,28.P67-69
【17】David F.Ciambrone. Environmental life cycle analysis[M].New York:Lew’s Publishes,1997.
【18】朱慎林,赵毅红.清洁生产导论[M].北京:化学工业出版社.2001.P15
【19】苏立功.《煤炭经济研究文选》.北京:煤炭工业出版社,2005.P20-23
【20】樊秀莉.矿业开发对环境的影响及对策.《有色金属》.2004,11.P44-46
【21】淮津.煤炭企业环境成本初论.《煤炭经济研究》.2002,11.P76-77
【22】钱鸣高,许家林.煤炭工业发展面临几个问题的讨论.《采矿与安全工程学报》2006,6.P127-132
【23】许家林,孟凡利.《环境会计》.上海:上海财经大学出版社,2004.P56
【24】Raymond Y.C.leury,Environmental Auditing[M],The HongKong:Aecountant.Jan/Feb,1994.
【25】朱学义.矿山企业矿区成本补偿机制研究.《市场周刊》.2007,3.P3
【26】赵国浩阎世春.《煤炭工业可持续发展研究》.北京:经济管理出版社,2008.P48-50
【27】徐友宁,袁汉春,何芳,等.煤矸石对矿山环境的影响及其防治.《能源环境保护》2004,9.P50-52
【28】张陆军.我国矿区生态环境恢复的现状及对策.《科技创新导报》.2009,27.P109
【29】姜军,程建光.煤矿矿区生态恢复与可持续发展.《煤田地质与勘探》. 2001,8.P7-8
【30】李会清.浅谈山西煤炭企业成本管理.《经济师》.2009,11.P149-150
【31】刘永清.中国矿难何时止.《中国煤炭报》.2005.11.28
【32】张祯涛.《煤炭开采企业成本研究》.北京:对外经济贸易大学,2006.P49.
【33】彭俊英,郝俊武,祝国柱.实现绿色矿业的途径探讨.《华南地质与矿产》2009,2.P69-72
①Smith V.Environmental Problem in China:Estimates of Economic Cost [J].New York:East-West Center Special,No.5,1996,P12-14
②Bartelmus.Peter.Integrated Environmental and Economic Accounting-Methods and Applications [J].Journal of Official Statistics,1993,9(1),P179-182
③Buckley R C.Strategic Environmental Impact Assessment [J].Environmental and Planning Law Journal,1994(11),P166-168
④Maler.Karl-Goran.Natural Accounts and Environmental Resourcs [J].Environmental and Resources Economics,1991(3),P11-15
⑤Lutz.Emst.Toward Improved Accounting for the environment:An Overview [J].In Lutz,ed,1993,P53-56
①冯巧根.《成本会计》.北京:北京师范大学出版社,2007.P305-306
①张杰.《企业环境成本管理研究》.西安:西北工业大学,2006.P108
①李端生.《会计理论研究》.北京:中国财政经济出版社,2007.P416
②魏素艳,肖淑芳,程隆云.《环境会计相关理论与实务》.北京:机械工业出版社,2006.P169
①Daniel Baker. Environmental accounting’s conflicts and dilemmas[J].Management accounting,1996,10,P46-48
②Zoy,avik Ranjan.Environmental Accounting&Environment Management Accounting[J].Management Accountant Caleutta,2008,6,P383-389
①徐玖平蒋洪强.《制造型企业环境成本的核算与控制》.北京:清华大学出版社,2006.P13
①Therivel R,Wilson E et al.Strategic Environmental Assessment[M].London: London Earthscan Publication Ltd,1992,P120
②王简.可持续发展的保障—企业环境成本控制.《中央财经大学学报》.2006,1.P86-89
①Craig Deegan.Environmental disclosure and share price:A discussion about efforts to study this relationship[J].Accounting forum,2004,28,P67-69
②David F.Ciambrone. Environmental life cycle analysis[M].New York:Lew’s Publishes,1997,P80
①徐玖平蒋洪强.《制造型企业环境成本的核算与控制》.北京:清华大学出版社,2006.P150-152
①朱慎林,赵毅红.清洁生产导论[M].北京:化学工业出版社,2001.P15
①苏立功.《煤炭经济研究文选》.北京:煤炭工业出版社,2005.P20-23
①樊秀莉.矿业开发对环境的影响及对策.《有色金属》.2004,11.P44-46
①淮津.煤炭企业环境成本初论.《煤炭经济研究》.2002,11.P76-77
①钱鸣高,许家林.煤炭工业发展面临几个问题的讨论.《采矿与安全工程学报》2006,6.P127-132
①许家林,孟凡利.《环境会计》.上海:上海财经大学出版社,2004.P56
①Raymond Y.C.leury,Environmental Auditing[M],The HongKong:Aecountant.Jan/Feb,1994,P70
①朱学义.矿山企业矿区成本补偿机制研究.《市场周刊》.2007,3.P3
①赵国浩阎世春.《煤炭工业可持续发展研究》.北京:经济管理出版社,2008.P48-50
①徐友宁,袁汉春,何芳,等.煤矸石对矿山环境的影响及其防治.《能源环境保护》2004,9.P50-52
①张陆军.我国矿区生态环境恢复的现状及对策.《科技创新导报》.2009,27.P109
②姜军,程建光.煤矿矿区生态恢复与可持续发展.《煤田地质与勘探》. 2001,8.P7-8
①李会清.浅谈山西煤炭企业成本管理.《经济师》.2009,11.P149-150
②刘永清.中国矿难何时止.《中国煤炭报》.2005.11.28
③张祯涛.《煤炭开采企业成本研究》.北京:对外经济贸易大学,2006.P49.
①彭俊英,郝俊武,祝国柱.实现绿色矿业的途径探讨.《华南地质与矿产》2009,2.P69-72
【1】朱训.中国能源形势与战略对策.《中国矿业》.2005,1.P7
【2】Smith V. Environmental Problem in China:Estimates of Economic Cost [J].New York:East-West Center Special ,No.5,1996,P12-14
【3】Bartelmus.Peter .Integrated Environmental and Economic Accounting-Methods and Applications [J].Journal of Official Statistics,1993,9(1),P179-182
【4】Buckley R C.Strategic Environmental Impact Assessment [J]. Environmental and Planning Law Journal,1994(11),P166-168
【5】Maler.Karl-Goran.Natural Accounts and Environmental Resourcs [J]. Environmental and Resourcs Economics,1991(3),P11-15
【6】Lutz.Emst.Toward Improved Accounting for the environment:An Overview [J].In Lutz,ed,1993,P53-56
【7】冯巧根.《成本会计》.北京:北京师范大学出版社.2007.P305-306
【8】张杰.《企业环境成本管理研究》.西安:西北工业大学,2006.P108
【9】李端生.《会计理论研究》.北京:中国财政经济出版社,2007.P416
【10】魏素艳,肖淑芳,程隆云.《环境会计相关理论与实务》.北京:机械工业出版社,2006.P169
【11】Daniel Baker. Environmental accounting’s conflicts and dilemmas[J].Management accounting,1996,10,P46-48
【12】Zoy,avikRanjan.Environmental Accounting&EnvironmentManagement Accounting[J]. Management Aeeountant Caleutta ,2008,6,P383-389
【13】徐玖平蒋洪强.《制造型企业环境成本的核算与控制》.北京:清华大学出版社,2006.P13,P150-152
【14】Therivel R,Wilson E et al.Strategic Environmental Assessment[M].London: London Earthscan Publication Ltd,1992.
【15】王简.可持续发展的保障—企业环境成本控制.《中央财经大学学报》.2006,1.P86-89
【16】Craig Deegan.Environmental disclosure and share price:A discussion about efforts to study this relationship[J].Accounting forum,2004,28.P67-69
【17】David F.Ciambrone. Environmental life cycle analysis[M].New York:Lew’s Publishes,1997.
【18】朱慎林,赵毅红.清洁生产导论[M].北京:化学工业出版社.2001.P15
【19】苏立功.《煤炭经济研究文选》.北京:煤炭工业出版社,2005.P20-23
【20】樊秀莉.矿业开发对环境的影响及对策.《有色金属》.2004,11.P44-46
【21】淮津.煤炭企业环境成本初论.《煤炭经济研究》.2002,11.P76-77
【22】钱鸣高,许家林.煤炭工业发展面临几个问题的讨论.《采矿与安全工程学报》2006,6.P127-132
【23】许家林,孟凡利.《环境会计》.上海:上海财经大学出版社,2004.P56
【24】Raymond Y.C.leury,Environmental Auditing[M],The HongKong:Aecountant.Jan/Feb,1994.
【25】朱学义.矿山企业矿区成本补偿机制研究.《市场周刊》.2007,3.P3
【26】赵国浩阎世春.《煤炭工业可持续发展研究》.北京:经济管理出版社,2008.P48-50
【27】徐友宁,袁汉春,何芳,等.煤矸石对矿山环境的影响及其防治.《能源环境保护》2004,9.P50-52
【28】张陆军.我国矿区生态环境恢复的现状及对策.《科技创新导报》.2009,27.P109
【29】姜军,程建光.煤矿矿区生态恢复与可持续发展.《煤田地质与勘探》. 2001,8.P7-8
【30】李会清.浅谈山西煤炭企业成本管理.《经济师》.2009,11.P149-150
【31】刘永清.中国矿难何时止.《中国煤炭报》.2005.11.28
【32】张祯涛.《煤炭开采企业成本研究》.北京:对外经济贸易大学,2006.P49.
【33】彭俊英,郝俊武,祝国柱.实现绿色矿业的途径探讨.《华南地质与矿产》2009,2.P69-72