煤炭企业环境成本缺失与补偿研究

发布时间：2018-03-25 04:38

本文选题：煤炭企业　切入点：环境成本　出处：《河南理工大学》2014年硕士论文

【摘要】：随着工业化的高速发展,环境问题日益突出,环境一方面为人类的社会生活和经济活动提供资源和物质基础,另一方面也在不断制约着社会和经济的发展。煤炭是一把双刃剑,既能促进经济发展,又会造成环境污染。煤炭行业作为高污染行业之一,在采煤生产过程中会对矿区环境造成了严重破坏,甚至对矿区以外的环境造成污染。然而环境问题具有明显的外部性,煤炭企业在做生产经营决策时,往往只从自身利益出发,而很少考虑生产经营过程中所产生的环境污染和环境破坏。目前人们环保意识不断增强,国家环保法规逐渐完善,煤炭企业迫于自己的生存和发展压力,必须加强对环保问题的重视,因此加强煤炭企业环境成本的研究势在必行。本文在借鉴国内外环境成本研究的基础上,结合煤炭企业的实际情况,重点分析了煤炭企业现行成本计算中存在环境成本的缺失,然后选择适当的方法计量煤炭企业环境成本,从而为实现环境成本足额补偿提供依据,最后提出了煤炭企业环境成本的补偿措施,并且通过实际案例来证实理论分析。以期对我国煤炭企业环境成本的研究尽微薄之力,实现煤炭企业与环境的可持续发展。
[Abstract]:With the rapid development of industrialization, environmental problems become increasingly prominent. On the one hand, the environment provides resources and material basis for human social life and economic activities, on the other hand, it also restricts the development of society and economy. Coal is a double-edged sword. The coal industry, as one of the highly polluting industries, will cause serious damage to the environment of the mining areas in the process of coal mining. It even pollutes the environment outside the mining area. However, the environmental problems have obvious externalities. When coal enterprises make production and management decisions, they often only start from their own interests. However, little consideration is given to the environmental pollution and environmental damage caused by the process of production and operation. At present, people's environmental awareness is constantly increasing, the national environmental protection laws and regulations are gradually improving, and the coal enterprises are forced to survive and develop under their own pressure. It is necessary to pay more attention to environmental protection, so it is imperative to strengthen the research on environmental cost of coal enterprises. Based on the study of environmental cost at home and abroad, this paper combines the actual situation of coal enterprises. This paper analyzes emphatically the lack of environmental cost in the current cost calculation of coal enterprises, and then chooses the appropriate method to measure the environmental cost of coal enterprises, thus providing the basis for realizing the full compensation of environmental cost. Finally, the paper puts forward the compensation measures for the environmental cost of coal enterprises, and proves the theoretical analysis through practical cases, in order to make a modest contribution to the study of environmental costs of coal enterprises in China, and to realize the sustainable development of coal enterprises and the environment.
【学位授予单位】：河南理工大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.21;F406.7

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