论煤炭矿区环境成本会计  

Research on Environment Cost Accounting of Coal Mineral Area

作　　者：朱学义[1] 

机构地区：[1]中国矿业大学管理学院,江苏徐州221008

出　　处：《生态经济（学术版）》2007年第2期220-221,230,共3页Ecological Economy

基　　金：江苏省教育厅哲学社会科学基金资助项目(编号:06SJD790053)

摘　　要：在我国煤炭企业长期开采煤炭资源的过程中,常常出现地面塌陷、废矸石占地、污水排放、掠夺式开采、矿难事故等不良现象,其中的许多问题都甩给了社会。在煤炭矿区建立环境成本会计,有利于遏制不良现象的发生,让煤炭企业承担起应尽的责任,还能为绿色GDP提供直接依据。Coal mining in colliery enterprise in our country has caused many undesirable tendency in the long term, such as surface subsidence, cover land by gangue, sewage discharges, plundering type mining and coal accident. Among of these, many problems are flung to the society. Establishing environment cost accounting in mining area, will hold back the occurrence of undesirable tendency, enable the colliery enterprise undertake their own responsibility and provide direct basis for green GDP.

关 键 词：煤炭矿区 环境会计 环境成本会计 

分 类 号：F243.3[经济管理—劳动经济]