煤炭企业环境成本管理研究  

Study on environmental cost management of coal enterprises

作　　者：张俊芝[1] 江娜 

机构地区：[1]中国矿业大学(北京)管理学院,北京市海淀区100083

出　　处：《中国煤炭》2017年第11期37-41,共5页China Coal

基　　金：2016年大学生创新训练项目(C201605003)

摘　　要：对煤炭企业现行环境成本相关理论及部分专家的科研成果进行了分析与研究,在此基础上,从环境成本的核算与控制两个方面出发,通过归集环境成本费用项目并对其进行计量,进而从事前、事中、事后三个阶段实施环境成本控制,旨在为煤炭企业环境成本管理提供思路和借鉴。This paper analyzed and studied the current environmental cost theory of coal enterprises and the scientific research achievements of some experts. On this basis, from the two aspects of accounting and control of environmental costs, it collected and measured the environmental cost items, and then carried out environmental cost control at three stages： before, during and after the program, aiming at provide several environmental cost management ideas and reference for coal enterprises.

关 键 词：煤炭企业 环境成本 核算 控制 

分 类 号：TD-9[矿业工程]