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Research On Environmental Cost Calculation Of My Country's Thermal Coal Industry Chain

Posted on:2021-01-30Degree:MasterType:Thesis
Country:ChinaCandidate:W J QinFull Text:PDF
GTID:2381330611470715Subject:Accounting
Abstract/Summary:PDF Full Text Request
Coal is an important energy source in China,and it occupies a major position in my country's energy production and consumption structure.According to statistics,my country's thermal coal reserves account for more than 70%of the country's total coal reserves.Thermal power generation is one of the main uses of thermal coal.While thermal coal supports economic development,it also has a huge impact and destruction on the ecological environment.Accurate measurement of the environmental cost of the entire industrial chain of thermal coal is conducive to ensuring the long-term development of the thermal coal industry under the concept of sustainability,truly reflecting the actual cost of thermal coal,and prompting environmental pollution of thermal coal to be paid attention to,thereby protecting the ecological environment.This paper defines the concept and content of the environmental cost of the thermal coal industry chain through analysis and research of the thermal coal full life cycle process,combined with externality theory,and selects measurement indicators to collect data to measure the environmental cost of the thermal coal industry chain in China.The main research results and conclusions are as follows:(1)The environmental costs of the entire industrial chain of thermal coal are defined,including the discharge of pollutants in the three stages of thermal coal production,transportation and utilization,and other factors that cause environmental pollution and damage to the ecosystem.(2)From the perspective of the life cycle of thermal coal,a framework for measuring the environmental cost of the thermal coal industry chain is constructed.Based on the pollution loss method,an environmental cost measurement system for the thermal coal industry chain is constructed.By analyzing the environmental impact factors of the thermal coal industry chain,based on the national statistical data,the measurement indicators of the environmental cost of thermal coal are clarified,combined with the measurement methods and available data,the specific measurement range is determined to form the environmental cost model of the thermal coal industry chain.According to the model,it is calculated that the environmental cost of my country's thermal coal industry chain is about 227.16 yuan/ton.(3)According to the calculation results,compared with my country's current internal tax and fee policies,it is concluded that the current environmental taxes and fees undertaken in the production,transportation and consumption of thermal coal are far lower than their environmental costs.By analyzing the reasons for the gap between the current cost of thermal coal and the environmental cost,it puts forward relevant internal policy suggestions:strengthen the establishment of a complete ecological compensation system,formulate and improve the price mechanism of energy products,promote the development of pollution prevention technology,and accelerate the reform of resource taxes and fees Wait.The research results of this paper have further enriched the relevant research content of the environmental cost of the thermal coal industry chain and made some contributions to the sustainable development of my country's thermal coal industry.
Keywords/Search Tags:Power coal, Whole industrial chain, Environmental cost, Internalization
PDF Full Text Request
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