煤炭行业环境成本研究

发布时间：2018-05-11 09:13

本文选题：可持续发展 + 环境污染　；参考：《山西财经大学》2011年硕士论文

【摘要】：世界经济快速发展,环境污染、生态失衡等一系列环境问题也在不断加剧。如何更好地发挥其会计的反映与监督职能,在促进企业为社会的可持续发展做出积极贡献的同时,实现自身的可持续经营,维护企业及其相关利益关系人的权益,是国内外会计界共同关注的焦点。煤炭行业的环境问题的变得日趋严重,加强其环境成本核算势在必行。一方而,煤炭行业的生产过程,同时是耗竭资源、污染环境和破坏生态的过程;另一方面,有关煤炭行业环境成本的研究成果较少。本文从这一实际出发,结合煤炭行业生产的特点与规律,对煤炭行业环境成本构成进行界定,研究了煤炭环境成本的确认与计量及成本控制。在此基础上,分析了煤炭行业环境成本的变化趋势与变化规律,提出策略,为广大煤炭行业控制环境成本,实现经济效益和环境效益的双赢提供决策支持。本文的具体内容包括：1.绪论—主要介绍了论文的选题背景与研究意义,介绍国内相关文献的观点。2.煤炭行业环境成本理论研究,从环境成本的含义、特点,以及煤炭行业环境成本产生的必然来分析构成及企业传统成本核算的局限性,对煤炭行业的环境成本构成进行了界定。3.煤炭行业环境成本的确认与计量—该部分介绍了煤炭环境成本的确认、计量以及科目的设定和煤炭行业环境成本进行的控制。4.煤炭行业环境成本的有效应用提出了几点不成熟的建议。6.结论—总结全文要点,归纳出创新之处,并指出有关煤炭环境成本研究的不足。
[Abstract]:A series of environmental problems, such as the rapid development of the world economy, the environmental pollution and the imbalance of the ecological environment, have also been aggravated. How to better play its accounting reflection and supervision functions and promote the enterprises to make positive contributions to the sustainable development of the society, to realize their own sustainable camping and safeguard the rights and interests of the enterprises and their related interests, The environmental problems of the coal industry are becoming more and more serious, and it is imperative to strengthen the environmental cost accounting of the coal industry. One side, the production process of the coal industry is the process of exhausting resources, polluting the environment and destroying the ecology; on the other hand, the research results about the environmental cost of the coal industry are less. This paper, starting from the reality and combining the characteristics and laws of the coal industry, defines the composition of the coal industry's environmental cost, and studies the confirmation and measurement of the coal environmental cost and the cost control. On this basis, the change trend and the changing law of the coal industry environmental cost are analyzed, and the strategy is put forward for the control ring of the coal industry. Environmental cost, achieving win-win results in economic and environmental benefits, provides decision support.
The specific contents of this article include: 1. introduction - mainly introduces the background and significance of the thesis, introduces the viewpoints of domestic related literature,.2. coal industry environmental cost theory, from the meaning and characteristics of environmental cost, as well as the inevitable analysis of the environmental cost of the coal industry, and the limitation of the traditional cost accounting of the enterprises. The composition of the environmental cost of the coal industry is defined and the confirmation and measurement of the environmental cost of the.3. coal industry are defined. This part introduces the confirmation of the coal environmental cost, the measurement and the setting of the subjects and the control of the environmental cost of the coal industry in the coal industry, and puts forward some immature suggestions on the effect of the environmental cost of the coal industry of the.4. coal industry..6. conclusions are put forward. Summarize the main points of the paper, summarize the innovations, and point out the deficiency of the coal environmental cost research.

【学位授予单位】：山西财经大学
【学位级别】：硕士
【学位授予年份】：2011
【分类号】：F406.72;X196

【参考文献】