本文關(guān)鍵詞：環(huán)境系統(tǒng)再生產(chǎn)理論下的煤炭環(huán)境成本研究　出處：《山東科技大學(xué)》2011年碩士論文　論文類型：學(xué)位論文

  更多相關(guān)文章： 環(huán)境系統(tǒng)再生產(chǎn) 環(huán)境承載力 環(huán)境成本 成本確認(rèn)與補償

【摘要】：煤炭作為主要能源行業(yè)在促進地區(qū)經(jīng)濟發(fā)展的同時,也對礦區(qū)的環(huán)境造成不同程度的破壞。環(huán)境在人類長期發(fā)展的歷程中一直被視為“公共產(chǎn)品”,環(huán)境資源的產(chǎn)權(quán)沒有明確規(guī)定,導(dǎo)致環(huán)境資源外部不經(jīng)濟,企業(yè)生產(chǎn)中對環(huán)境資源消耗和污染的成本大都轉(zhuǎn)移給社會承擔(dān),造成環(huán)境資源的進一步惡化。 環(huán)境問題根源于人類的經(jīng)濟活動超出環(huán)境承載力且未對環(huán)境成本進行足額補償。本文在外部性理論、可持續(xù)發(fā)展理論和環(huán)境系統(tǒng)再生產(chǎn)理論下,分析煤炭再生產(chǎn)和環(huán)境系統(tǒng)再生產(chǎn)的相互關(guān)系,兩系統(tǒng)間不斷進行物質(zhì)和生產(chǎn)要素地交換,構(gòu)成一個復(fù)雜和有機的社會經(jīng)濟整體。通過分析兩者的關(guān)系得出只有在兩者之間進行合理適當(dāng)補償,才能實現(xiàn)社會與環(huán)境地協(xié)調(diào)持續(xù)發(fā)展。環(huán)境系統(tǒng)的再生產(chǎn)不僅僅是原有要素和結(jié)構(gòu)等的簡單復(fù)制,環(huán)境系統(tǒng)外部人類活動對環(huán)境成本的補償,使得環(huán)境系統(tǒng)能滿足當(dāng)代人對環(huán)境資源的需求,而且能維持社會經(jīng)濟發(fā)展的水平,不降低人類生活質(zhì)量。換言之,環(huán)境系統(tǒng)實現(xiàn)了簡單再生產(chǎn),這也是文章對環(huán)境足額補償所遵循的最基本原則。文章第三部分通過對現(xiàn)存煤炭行業(yè)環(huán)境問題和環(huán)境成本補償現(xiàn)狀分析,在環(huán)境系統(tǒng)再生產(chǎn)理論與環(huán)境成本足額補償理論下分析對礦區(qū)環(huán)境承載力的內(nèi)涵、屬性以及環(huán)境單要素的量化研究進行討論�；诃h(huán)境承載力下對煤炭企業(yè)環(huán)境成本影響因素分析,構(gòu)建煤炭企業(yè)環(huán)境成本函數(shù),利于分析各個要素對環(huán)境成本的響。環(huán)境承載力的屬性決定了環(huán)境承載力在外部環(huán)境成本的補償下是可以保持或提高的,環(huán)境承載力的評價標(biāo)準(zhǔn)在從可持續(xù)發(fā)展的角度看同環(huán)境系統(tǒng)再生產(chǎn)理論是一致的。文章第四部分從煤炭企業(yè)發(fā)生的與環(huán)境相關(guān)費用出發(fā),“立足現(xiàn)在,著眼未來”對煤炭環(huán)境成本構(gòu)成從環(huán)境成本的功能來劃分為兩大部分：一類是治理環(huán)境污染而發(fā)生的成本；另一類是防護功能發(fā)生的成本。隨之文章從會計研究角度對環(huán)境成本的確認(rèn)、計量和補償出發(fā),結(jié)合棗莊煤礦從環(huán)境要素等方面主要采用影子工程法對水資源、土地資源等方面來進行補償核算。
[Abstract]:Coal, as the main energy industry, not only promotes the development of regional economy, but also damages the environment of mining area to varying degrees. The environment has been regarded as "public goods" in the long-term development of mankind. The property right of environmental resources is not clearly stipulated, which leads to the external diseconomy of environmental resources, and the cost of consumption and pollution of environmental resources in the production of enterprises is mostly transferred to the society, resulting in the further deterioration of environmental resources. Environmental problems are rooted in the fact that human economic activities exceed the environmental carrying capacity and fail to compensate the environmental costs in full. This paper is based on the theory of externality, sustainable development and environmental system reproduction. The relationship between coal reproduction and environmental system reproduction is analyzed, and the material and production elements are exchanged continuously between the two systems. Form a complex and organic social and economic whole. Through analysis of the relationship between the two, we can only make a reasonable and appropriate compensation between the two. The reproduction of environmental system is not only the simple copy of the original elements and structure, but also the compensation of the environmental cost caused by human activities outside the environmental system. So that the environmental system can meet the needs of modern people for environmental resources, and can maintain the level of socio-economic development without reducing the quality of human life. In other words, the environmental system has achieved simple reproduction. This is also the most basic principle of environmental compensation. The third part of the article through the existing coal industry environmental problems and environmental cost compensation status analysis. Based on the theory of environmental system reproduction and the theory of full compensation of environmental cost, the connotation of environmental bearing capacity of mining area is analyzed. Based on the analysis of the factors affecting the environmental cost of coal enterprises under the environmental carrying capacity, the environmental cost function of coal enterprises is constructed. The nature of environmental carrying capacity determines that the environmental carrying capacity can be maintained or improved under the compensation of external environmental cost. The evaluation standard of environmental carrying capacity is consistent with the theory of environmental system reproduction from the perspective of sustainable development. Part 4th starts from the environmental related expenses of coal enterprises, "based on the present." Focusing on the future, the composition of coal environmental cost can be divided into two parts from the function of environmental cost: one is the cost of controlling environmental pollution; The other is the cost of protection function. Then the paper uses shadow engineering method to confirm, measure and compensate the environmental cost from the angle of accounting research, combined with Zaozhuang coal mine from environmental elements and so on. Land resources and other aspects of compensation accounting.
【學(xué)位授予單位】：山東科技大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2011
【分類號】：F406.72;F426.21;X196

【參考文獻】

相關(guān)期刊論文 前10條

1 格日樂;程宏;鄒學(xué)勇;王升堂;張春來;;額濟納綠洲土地承載力研究[J];北京師范大學(xué)學(xué)報(自然科學(xué)版);2006年06期

2 漆良華;周金星;張旭東;譚顯春;陳文暉;黃玲玲;;長江上游山丘區(qū)土地承載力研究與評價——以四川省宜賓市為例[J];長江流域資源與環(huán)境;2007年02期

3 郭道楊;會計環(huán)境論[J];財會月刊;1992年01期

4 許容,姜星明;環(huán)境成本資本化會計處理的研究[J];財會月刊;2000年14期

5 麥磊;環(huán)境成本分類的國際比較及啟示[J];財會月刊;2004年21期

6 崔鳳軍,劉家明;旅游環(huán)境承載力理論及其實踐意義[J];地理科學(xué)進展;1998年01期

7 楊曉鵬;張志良;;青海省土地資源人口承載量系統(tǒng)動力學(xué)研究[J];地理科學(xué);1993年01期

8 毛漢英,余丹林;區(qū)域承載力定量研究方法探討[J];地球科學(xué)進展;2001年04期

9 韓杰;;我國礦山環(huán)境破壞治理現(xiàn)狀及對策研究[J];中國工程科學(xué);2005年S1期

10 岳福斌;;煤炭成本構(gòu)成存在的問題及解決思路[J];宏觀經(jīng)濟研究;2007年03期

相關(guān)博士學(xué)位論文 前2條

1 李堂軍;礦區(qū)可持續(xù)發(fā)展動態(tài)分析與適應(yīng)性對策[D];中國礦業(yè)大學(xué)（北京）;2000年

2 李春暉;煤炭企業(yè)環(huán)境成本及其核算研究[D];山東科技大學(xué);2009年

相關(guān)碩士學(xué)位論文 前2條

1 黃錫歡;用S.D模型研究新疆額爾齊斯河流域森林資源承載力[D];新疆農(nóng)業(yè)大學(xué);2004年

2 王素輝;基于可持續(xù)發(fā)展要求的煤炭企業(yè)環(huán)境成本研究[D];山東科技大學(xué);2004年

，

本文編號：1390234