On The Development Of The Creativity Of Postgraduates

With the rapid development of social economy,the contradiction between economic growth and environmental problems loom large,most areas in China since2014,frequent severe haze weather,air quality serious decline.We gradually realize the environment problem has become a challenge,we human beings have to face also recognize that choose the sustainable development path is the inevitable requirement of social development.In terms of global background,serious pollution,resource depletion and other environmental problems quickly in other countries people's attention.Coal industry as the mainstay of the national economy,while promoting the rapid growth of economy in our country,but also triggered a series of environmental problems,such as the production process of waste gas,waste water discharge to the ecological environment to cause damage,it is not only conducive to the long-term development of the national economy,also can increase the environmental cost of enterprise,make enterprise spending more and more.Only for coal enterprises to actively and effectively environmental cost control,to make the coal industry to achieve economic and environmental sustainable development of win-win situation.Based on environmental cost control function is combined with the empirical analysis,the study of domestic and foreign scholars about environmental cost control on the basis of the literature,analyses the environment of the coal enterprise traditional cost model,and combined with the coal industry in the environmental cost of information disclosure of listed companies is not ideal and difficulty of enterprise environment cost,further put forward the coal industry in the difficulty and problem,environmental cost control for below new environment cost accounting method is put forward to lay the foundation.In addition this article selects the listed company as the typical representative of coal enterprise,he bei central energy company,collect and summary the company the environmental costs of related data from 2010 to 2015,and the Lagrangian function are derived,environmental loss cost and control of cost curve intersect is not the best environment cost control areas,must according to theenvironmental costs of historical data,the coal enterprises coal enterprises and their status quo,the fourth chapter firstly the present situation of the fuzzy synthesis of case enterprise to obtain the general enterprise environment cost control condition,this conclusion is verified by the empirical analysis.The purpose of this article is to from a new perspective to the coal enterprise environment cost control,to achieve effective management of coal enterprises,saving the cost of enterprise,for the healthy development of coal industry.