【作者】 李翠平；

【导师】 宋文彪；

【作者基本信息】 山西财经大学 ， 会计学， 2010， 硕士

【摘要】 煤炭生产是资源枯竭、环境破坏的过程,煤炭企业在其开采过程中严重污染矿区周围环境。随着煤炭开采量的增加,煤矸石的堆放面积越来越大,占用土地面积也就越来越多;煤矸石自燃造成大气污染,并降水形成酸雨,使土地酸化;洗煤过程中排放的污水对土地和水质造成污染;在开采、运输过程中形成的粉尘影响人体健康;开采形成地面塌陷,引起前水体暴露,严重污染水资源。以资源、环境的合理开发利用,坚持以人为本,树立全面、协调、可持续的发展观为中心内容的现代人类文明建设,在全球性社会、经济、环境新秩序的呼唤声中日益高涨。当代社会的发展已经进入环境保护的时代,在这种环境保护的潮流面前,煤炭企业肩上的责任更加重大,因此必须加强环境成本控制。本文从这一点出发,对煤炭企业环境成本控制进行了研究,在全文中融入事前控制、事中控制、事后控制的系统思想,提出了环境成本控制的保障措施,并对如何处理好安全生产和成本控制的关系提出了自己的见解。更多还原

【Abstract】 Coal production is resource depletion, environmental degradation, the process of coal mining enterprises in the course of its serious pollution of mining the surrounding environment. With the increase in the amount of coal mining, coal waste dumping area is growing, thus increasing the land area occupied; gangue spontaneous combustion caused by air pollution, and precipitation to form acid rain, acidification of land; coal washing process in the discharge of sewage on land and water pollution; in mining, transportation during the formation of dust to affect human health; mining the formation of ground subsidence, causing the former body of water exposed to severe pollution of water resources. The rational development and utilization of the resources and the environment, persist in people-oriented,establish a comprehensive, coordinated, and sustainable development concept as the core content of modern human civilization, in the global social, economic, environmental, new order amid mounting calls. The development of contemporary society has entered the era of environmental protection, in which the trend of environmental protection in front of the shoulders the responsibility of the coal business is more important, it is necessary to strengthen environmental cost control. This view of this, cost control on the coal business environment has been studied in the text into the pre-control, things in control, after the control of systems thinking and proposed environmental protection measures for cost control, and how to handle safety in production and cost control, the relationship put forward their own views.更多还原