摘要
目前,我国煤炭企业对生产成本核算中很少考虑生产对资源、环境的实际损耗,使得企业的决策不能充分考虑生产活动对环境产生的负面影响。本文结合煤炭企业生产的特点,从环境成本分类、确认、计量、归集与分配方面阐述了我国煤炭企业的环境成本核算理论,并从技术创新、大数据平台、生态经济三个视角提出了实现煤炭企业控制并减少环境成本的创新路径。
At present,some coal enterprises fail to reflect the actual consumption of resources and environment in production cost accounting in China,which makes the decision-making of enterprises unable to fully consider the impact of production and operation activities on the environment.Combined with the production characteristics of coal enterprises,this paper expounds the environmental cost accounting theory of coal enterprises from the aspects of classification,confirmation,measurement,collection and distribution of environmental costs,and puts forward the innovative paths for realizing the environmental cost control of coal enterprises from three perspectives of technological innovation,big data platform and ecological economy.
作者
李莉鸿
马立强
李中才
LI Li-hong(Shandong Technology and Business University,Yantai 264005,China)
出处
《国土与自然资源研究》
2019年第2期58-59,共2页
Territory & Natural Resources Study
基金
山东社科规划项目(项目编号:19CGLJ18)资助
2017年山东工商学院教学改革研究项目(项目编号:11688201702)资助
关键词
环境
企业成本
控制路径
Environment
Enterprises costs
Control path
