论文部分内容阅读
煤炭环境成本核算主要构成内容包括外部环境成本和内部环境成本,涉及环境管理费用、环境治理及环境污染预防费用等支出。由于煤炭企业对环境成本核算的不全面,影响煤炭总成本的合理性,导致煤炭价格偏低,不能完全反映煤炭资源的实际价值,进而影响煤炭价格形成机制的完善。本文针对降低煤炭环境成本问题提出了相关建议。
The main components of coal environmental cost accounting include external environmental costs and internal environmental costs, involving environmental management costs, environmental management and environmental pollution prevention costs and other expenses. Due to the incomplete accounting of environmental costs of coal enterprises and the impact on the rationality of the total cost of coal, coal prices are too low to fully reflect the actual value of coal resources and thus affect the perfection of the coal price formation mechanism. This paper puts forward some suggestions for reducing the cost of coal environment.