Evaluation Of The Environmental Cost Of Coal Enterprises In The Low-carbon Economy Perspective

The purpose of this paper is to define the environmental costs of the coal enterpriseson a low-carbon economy as the starting pointing, and to design and construct the costevaluation model. Against the characteristics of the subject, this paper use comparativeanalysis, literature analysis, normative research and case study method.First of all, comparative study on the define of the concept of environmental costs athome and abroad, the environmental costs constitute content, cost control and costevaluation methods, and put forward the reference on China’s coal enterprises on theenvironmental cost control.Secondly, summarize and analyze the characteristics of environmental costs, thestatus quo of environmental cost control and environmental cost control objectives. Alsoelaborate the key points of life-cycle cost used in the coal enterprises environmental costscontrol. Although we have begun to strengthen the environmental cost accounting andcontrol, but the cost accounting content is one-sided, have not made full use of the costsdata. At present, we need to clear the evaluation system for the environmental cost.Then, provide the basis for China’s coal environmental cost evaluation intheoretically, propose the data envelopment analysis (DEA) evaluation model, and usecase to verify the feasibility of DEA evaluation model.Finally, It is recommended the coal enterprises that taking into account theenvironmental costs’ inputs and outputs efficiency at the same time, comprehensiveaccounting of environmental costs and other aspects of policy recommendations topromote the implementation of China’s coal enterprises’ environmental cost control.