摘要当今社会,人类社会对资源的开发利用以及科学技术的进步带来了经济生活的快速发展,但是,自然环境中的资源问题以及污染破坏问题也成为人类的一大危机。近几年来,我国自然生态环境日益恶化,长期以来造成的环境污染已经开始显现出恶劣的危害。在此情况下,如何保护环境,保护大自然成为亟待解决的问题,更是人类社会可持续发展的题中之义。煤炭企业的污染是环境问题的主要源头之一,因此本文通过对煤炭企业环境成本核算相关理论知识的整理,分析目前我国煤炭企业环境成本核算存在的不足,并对存在的问题进行分析,最终提出解决煤炭企业环境成本核算的解决对策和建议。关键词煤炭企业;环境成本;成本核算AbstractIntoday'ssociety,thedevelopmentandutilizationofresourcesandtheprogressofscienceandtechnologyinhumansocietyhavebroughtabouttherapiddevelopmentofeconomiclife.However,theproblemsofresourcesandpollutiondestructioninthenaturalenvironmenthavealsobecomeamajorcrisisofmankind.Inrecentyears,thenaturalecologicalenvironmentofourcountryhasbeendeterioratingdaybyday,andtheenvironmentalpollutioncausedforalongtimehasbeguntoshowbadharm.Undersuchcircumstances,howtoprotecttheenvironmentandnaturehasbecomeanurgentproblemtobesolved,whichisalsothemeaningofsustainabledevelopmentofhumansociety.Thepollutionofcoalenterprisesisoneofthemainsourcesofenvironmentalproblems.Thispaper,throughsortingouttherelevanttheoreticalknowledgeofenvironmentalcostaccountingofcoalenterprises,analysestheshortcomingsofenvironmentalcostaccountingofcoalenterprisesinChina,andanalysestheexistingproblems,andfinallyputsforwardthesolutiontoenvironmentalcostaccountingofcoalenterprises.Countermeasuresandsuggestions.Keywordscoalenterprise;environmentalcost;costaccounting目录一、绪论.............................................................................................................5(一)研究目的与意义.............................................................................51.研究目的............................................52.研究意义............................................5(二)相关概念界定........................................51.煤炭企业..........................................52.环境成本..........................................5(三)相关理论基础........................................61.可持续发展理论....................................62.社会责任理论........................................63.环境资源价值理论....................................6二、煤炭企业环境成本核算存在的问题..............................6(一)煤炭企业环境成本确认不规范..........................61.初始成本确认标准不统一............................62.环境成本费用化确认多................................73.环境成本计量对象少计..............................7(二)煤炭企业环境成本计量不准确..........................71.煤炭勘探成本计量手段单一..........................72.未对恢复与治理成本损失进行计量......................73.生态环境损害成本计量未考虑潜在成本..................8(三)环境成本信息披露不规范............................81.高污染企业信息披露内容不全面......................82.环境成本披露没有统一核算标准......................8致谢........................................................10参考文献........................................................11一、绪论(一)研究目的与意义1.研究目的自从十八世纪六十年代工业革命以来,人们认识自然、改造自然的能力飞速增长,这无疑提高了人们的生活水平也促进了经济的增长,但是随着经济与科技的飞速发展,人类也对自然环境进...