Dissertation > Economic > Industrial economy > Industrial economic theory > Organization and management of industrial enterprises > Financial management and accounting > Financial management, cost management

Study on the Environmental Cost on the Basis of Environmental Systems Reproduction Theory

Author ZhangYan
Tutor YaoQingGuo
School Shandong University of Science and Technology
Course Accounting
Keywords environment system reproduction environment bearing capacity environment cost confirmation and compensation of environment cost
CLC F406.72
Type Master's thesis
Year 2011
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Coal as the major energy industries is not only promoting regional economic development,but also destroying the environment of mining area in different degree.Environment has been always regarded as "public goods"in the course of long-term development of human being,there is no clearly defined about property right of environmental resources leading to external diseconomy of environmental resources.The cost of consumption and pollution on the environmental resources in enterprise production is mostly transferred to the social responsibility resulting in further deterioration of environmental resources.Environmental problems are rooted in human economic activities beyond the environmental carrying capacity and not been full compensation on the environmental costs. This paper analyzes the relationship of coal reproduction and environmental systems reproduction,the two systems continuously exchanging material and production factors compose a complex and organic socio-economic entirety based in external diseconomy theory, sustainable development theory and environmental systems reproduction theory.By analyzing the relationship between the two obtained:only in reasonable compensation between the two can be achieved the coordination of social and environmental sustainability.The reproduction of environmental system is not just a simple copy of original elements and structure, compensation of the environmental costs on human activities outside the environment the system,making the environment system meet the current needs of environmental resources,but also maintain the level of socio-economic development and not reduce the quality of human life.In other words,the environment system achieves a simple reproduction,which is the environmental full compensation followed by the basic principle in the full article.In the third part of the article,by analysis of environmental problems and environmental costs of coal industry at present.Analysising the environment bearing capacity connotations,properties and environmental factors under the theory of environment reproduction and environment costs.compensation.the analysis of coal business environment cost factors influencing based on environmental environment bearing capacity.Establishing the coal business environment cost function in order to analyze all the elements of environmental costs. Environment bearing capacity can be maintained and improved by the characteristics of environment bearing. In the fourth part of the article,environment cost can be divided into two parts from the fees related to environment that based on"stand now,future-oriented".One is environmental pollution cost.the other is protection costs happend in the feature.This article begins from the angle of environmental cost accounting for confirmation, measurement and compensation.Making the compensation for the main water and land resources by special ways for zaozhuang coal.

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