The coal industry occupies an important strategic position in the development of the national economy.With the development and progress of the economy,environmental pollution issues are becoming increasingly prominent,affecting the sustainable development of society.The coal industry is about to face significant changes and challenges.While focusing on green and low-carbon transformation and upgrading,it is also important to pay attention to the harm caused by daily production and operation to the ecological environment.As the basic economic unit of society,enterprises need to integrate resources,strengthen environmental cost management,and address environmental pollution problems caused by enterprise production.In the process of managing ecological environmental costs for enterprises,attention should be paid to exploring the optimization mode of cost management,integrating resource allocation,and exploring the win-win situation of enterprise economic and social production benefits.Z City,where Z Company is located,is a typical heavy industrial city,and belongs to the coal industry.It is a representative enterprise in the coal industry.The coal enterprises will cause environmental pollution problems due to poor environmental management in the production process.Since the 18 th National Congress of the Communist Party of China,the concept of "green water and green mountains are golden mountains and silver mountains" has been fully highlighted.For this reason,Z City has gradually closed and withdrawn resource depletion coal mines,coal mines with major potential safety hazards,coal mines with substandard safety and quality standards,coal mines with substandard energy conservation and environmental protection,and coal mines with low mechanization level.In this regard,Z Company has always followed the concept of sustainable development and constructed a relatively stable environmental cost management model,which has achieved some results but needs to be improved.This article summarizes the environmental pollution issues in the production of Z company’s coal products,customizes the strategy for environmental cost management based on Z company’s environmental cost management model,analyzes the common problems of coal enterprises based on Z company’s own characteristics,and studies the current situation of Z coal company in environmental cost management.Starting from the exploration of ecological environment cost management mode,literature research method,case analysis method Conduct research on the ecological cost management model of coal enterprises using survey and questionnaire methods,and analyze the problems in ecological cost management.As an essential coal enterprise for social development,Z Company should assume corresponding social responsibilities,determine the scope of environmental cost management,set environmental cost management standards,strictly audit environmental cost links,make up for the shortcomings and deficiencies of environmental cost management in Z Company,and determine the environmental cost management goals and principles of Z Coal Company,optimize the measures of environmental cost management of Z Coal Company,Build a sound environmental cost management structure,enhance ecological environment cost awareness,and improve the guarantee of Z Coal Company’s environmental cost management.Improve organizational guarantee and management system,enhance information management capabilities,strengthen corporate culture construction,comprehensively enhance Z Coal Company’s competitiveness,effectively improve the efficiency and economic benefits of ecological environment cost management,and achieve sustainable development of the enterprise.Before achieving the "dual carbon" goal,Assist enterprises in transformation and upgrading,and contribute to building a harmonious society between humans and nature. |