环境系统再生产理论下的煤炭环境成本研究

发布时间：2018-01-07 00:37

本文关键词：环境系统再生产理论下的煤炭环境成本研究　出处：《山东科技大学》2011年硕士论文　论文类型：学位论文

【摘要】：煤炭作为主要能源行业在促进地区经济发展的同时,也对矿区的环境造成不同程度的破坏。环境在人类长期发展的历程中一直被视为“公共产品”,环境资源的产权没有明确规定,导致环境资源外部不经济,企业生产中对环境资源消耗和污染的成本大都转移给社会承担,造成环境资源的进一步恶化。环境问题根源于人类的经济活动超出环境承载力且未对环境成本进行足额补偿。本文在外部性理论、可持续发展理论和环境系统再生产理论下,分析煤炭再生产和环境系统再生产的相互关系,两系统间不断进行物质和生产要素地交换,构成一个复杂和有机的社会经济整体。通过分析两者的关系得出只有在两者之间进行合理适当补偿,才能实现社会与环境地协调持续发展。环境系统的再生产不仅仅是原有要素和结构等的简单复制,环境系统外部人类活动对环境成本的补偿,使得环境系统能满足当代人对环境资源的需求,而且能维持社会经济发展的水平,不降低人类生活质量。换言之,环境系统实现了简单再生产,这也是文章对环境足额补偿所遵循的最基本原则。文章第三部分通过对现存煤炭行业环境问题和环境成本补偿现状分析,在环境系统再生产理论与环境成本足额补偿理论下分析对矿区环境承载力的内涵、属性以及环境单要素的量化研究进行讨论。基于环境承载力下对煤炭企业环境成本影响因素分析,构建煤炭企业环境成本函数,利于分析各个要素对环境成本的响。环境承载力的属性决定了环境承载力在外部环境成本的补偿下是可以保持或提高的,环境承载力的评价标准在从可持续发展的角度看同环境系统再生产理论是一致的。文章第四部分从煤炭企业发生的与环境相关费用出发,“立足现在,着眼未来”对煤炭环境成本构成从环境成本的功能来划分为两大部分：一类是治理环境污染而发生的成本；另一类是防护功能发生的成本。随之文章从会计研究角度对环境成本的确认、计量和补偿出发,结合枣庄煤矿从环境要素等方面主要采用影子工程法对水资源、土地资源等方面来进行补偿核算。
[Abstract]:Coal, as the main energy industry, not only promotes the development of regional economy, but also damages the environment of mining area to varying degrees. The environment has been regarded as "public goods" in the long-term development of mankind. The property right of environmental resources is not clearly stipulated, which leads to the external diseconomy of environmental resources, and the cost of consumption and pollution of environmental resources in the production of enterprises is mostly transferred to the society, resulting in the further deterioration of environmental resources. Environmental problems are rooted in the fact that human economic activities exceed the environmental carrying capacity and fail to compensate the environmental costs in full. This paper is based on the theory of externality, sustainable development and environmental system reproduction. The relationship between coal reproduction and environmental system reproduction is analyzed, and the material and production elements are exchanged continuously between the two systems. Form a complex and organic social and economic whole. Through analysis of the relationship between the two, we can only make a reasonable and appropriate compensation between the two. The reproduction of environmental system is not only the simple copy of the original elements and structure, but also the compensation of the environmental cost caused by human activities outside the environmental system. So that the environmental system can meet the needs of modern people for environmental resources, and can maintain the level of socio-economic development without reducing the quality of human life. In other words, the environmental system has achieved simple reproduction. This is also the most basic principle of environmental compensation. The third part of the article through the existing coal industry environmental problems and environmental cost compensation status analysis. Based on the theory of environmental system reproduction and the theory of full compensation of environmental cost, the connotation of environmental bearing capacity of mining area is analyzed. Based on the analysis of the factors affecting the environmental cost of coal enterprises under the environmental carrying capacity, the environmental cost function of coal enterprises is constructed. The nature of environmental carrying capacity determines that the environmental carrying capacity can be maintained or improved under the compensation of external environmental cost. The evaluation standard of environmental carrying capacity is consistent with the theory of environmental system reproduction from the perspective of sustainable development. Part 4th starts from the environmental related expenses of coal enterprises, "based on the present." Focusing on the future, the composition of coal environmental cost can be divided into two parts from the function of environmental cost: one is the cost of controlling environmental pollution; The other is the cost of protection function. Then the paper uses shadow engineering method to confirm, measure and compensate the environmental cost from the angle of accounting research, combined with Zaozhuang coal mine from environmental elements and so on. Land resources and other aspects of compensation accounting.
【学位授予单位】：山东科技大学
【学位级别】：硕士
【学位授予年份】：2011
【分类号】：F406.72;F426.21;X196

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