Research On Environmental Cost Control Of Kailuan(Group) Co.,Ltd.

Development of coal economy is relatively active growth point of the national economy,is an important component part of the socialist market economy,plays a more and more important role in all aspects.The production process of coal,the production process of coal products is not only,also is the process of destruction of the ecological environment,resource depletion.Coal enterprises in the production process,not only to pay the cost of production itself,but also to pay for environmental damage,the cost of resource depletion.With the development of coal production,coal resources are becoming less and less,large range of surface collapse,a large amount of coal gangue accumulation,resulting in a large number of cultivated land occupation and destruction,a lot of waste water emissions caused by the surrounding farmland,the degradation and air pollution.Therefore coal enterprises by resources environmental damage and the cost and protect the resources and environment and pay higher compared with other industries.The Kailuan Energy Chemical Co.Ltd.for example,the use of internal accounting professional knowledge and environmental cost theory,the theory of sustainable development and the theory of cleaner production,using the method of literature review,qualitative and quantitative analysis combination method and comparative analysis method,the status of environmental cost management measures of Kailuan company that finding the environmental problems in the cost management,find out the reasons and put forward solutions to the environmental cost control system like this,and safeguard measures of macro,meso and micro three aspects of this system are put forward.To provide practical economic and environmental benefits for the Kailuan energy chemical Limited by Share Ltd and the majority of coal enterprises to control the environmental cost.