Analysis of ecological environment cost of coal enterprises
Abstract: The ecological environment cost is also called green cost. It originates from the increasingly serious environmental pollution and ecological damage. It refers to the responsibility cost associated with corporate environmental responsibility activities. It is a resource cost for environmental management, ecological construction, industrial pollution end management, and management costs for payment environmental supervision. Environmental economics believes that the cost of ecological environment can be referred to as environmental cost; ecological economics believes that the cost of ecological environment is also called ecological cost. Coal resources belong to the main resource of our country, however, coal production is resource depletion, environmental damage process, therefore, to establish the cost of the ecological environment conducive to strengthening the resolve of coal production cost awareness of environmental issues, facilitate analysis, evaluation of environmental protection work The performance is conducive to the sustainable development of China's coal enterprises. First, the characteristics of the ecological environment cost of coal enterprises
(1) The proportion of ecological environment costs in the cost of coal products is higher
The production process of coal is not only the production process of coal products, but also the process of ecological environment destruction and resource depletion. In the production process of coal products, coal enterprises pay not only the cost of production itself, but also the costs of environmental damage and resource depletion. (
2) The cost of ecological environment is higher than other enterprises
With the development of coal production, coal resources are becoming less and less, large-scale surface subsidence, and accumulation of large quantities of coal gangue, resulting in the occupation and destruction of a large number of cultivated land, the discharge of a large amount of waste water and waste gas, causing deterioration of surrounding cultivated land and air pollution. Therefore, the cost paid by coal enterprises for the destruction of resources and environment and the cost of protecting the resource environment are higher than those of other industries.
(3) The cost of ecological environment is on the rise
With the progress of society and the development of the economy, while environmental issues are becoming more and more prominent, environmental awareness is gradually strengthened, and the laws and regulations of environmental protection are continuously improved, which will inevitably lead to an increase in the investment and expenditure of environmental protection of coal enterprises. The content and amount of corporate environmental costs are gradually increasing. In addition, the characteristics of the production activities of coal enterprises determine that the environmental cost of coal will continue to rise with the extension of mining years. In addition, the costs, investments, and costs of achieving sustainable development are increasing.
Second, the composition of the ecological environment cost of coal enterprises
The environmental cost of coal has outstanding industry characteristics. Combined with the characteristics of coal reproduction and ecological environment and the characteristics of coal environmental cost, it is necessary to scientifically and reasonably classify and calculate the environmental cost of coal.
(1) Resource consumption and occupation cost
Resource depletion and occupation cost is an environmental cost that is consistent with the compensation cost and opportunity cost. It refers to the exploitation and utilization of natural resources due to the economic activities of enterprises, so that the reserves of natural resources are gradually reduced, and the value of resources reduced is the cost of natural resources. Resources are valuable. The use and consumption of natural resources by human socio-economic activities must pay the cost, that is, the cost, which should be greater than or equal to the value of the resource itself. For coal enterprises, environmental resources are not only the potential basis for organizing production activities, but also a production factor. Therefore, the development of coal production activities is based on the reduction of resources and the changes in the structure of the ecological environment system. Due to the depletion of production by coal enterprises and the occupation of resources, the state of the ecological environment system changes and others lose many opportunities to use coal resources and the environment. The value that must be compensated by coal enterprises is the resource consumption and occupation cost.
(2) Cost of ecological environment damage
The value inherent in the ecological environment itself is the value that can be directly used and consumed by human beings. On the other hand, the ecological environment system itself provides the value of a certain service to the human living environment. It is the embodiment of the natural value of the natural environment to the human living environment, that is, the functional value of the natural element to the ecosystem. It is the value of ecological environment. With the improvement of the level of social civilization and the improvement of the level of economic development, this value will become larger and larger. Coal production activities not only occupy and consume coal resources, but also cause damage to other ecological and environmental resources, such as coal associated resources ( copper , iron , sulfur, etc.), water resources, land resources, etc., and also cause ecological environment system ecology. Loss of environmental value. Therefore, the cost of compensation for the destruction of ecological resources and loss of ecological environment caused by coal production activities is called the cost of ecological environmental damage.
(3) Environmental protection and pollution prevention costs
In order to protect and prevent ecological environment resources from being damaged, and to avoid the cost of environmental pollution and environmental accidents, coal production will inevitably lead to resource consumption, environmental pollution and destruction of ecological environment resources. In order to improve the efficiency of resource utilization and reduce the degree of environmental pollution and damage to ecological and environmental resources, it is necessary to invest a certain amount of manpower, material resources and financial resources, which will result in environmental protection and prevention costs.
(4) Environmental recovery and treatment costs
The cost of recovering and remediating contaminated and destroyed ecological resources is called environmental recovery and governance costs. In the process of coal production, wastes such as waste water and vermiculite are inevitably discharged, resulting in environmental pollution such as land, air and water sources, which inevitably bring about damage to the ecological environment such as surface subsidence, river diversion, and landslides. Environmental pollution, recovery and improvement of the damaged ecological environment, so that it meets the needs of social and economic development and human living. These costs and expenses must be compensated for by environmental costs, which are mainly composed of governance costs and compensation for damages caused by damage and pollution.
(5) Environmental impact costs
In the process of coal production, due to the discharge of waste water, coal gangue and other wastes, the crops are damaged, the quality of cultivated land is reduced, and the aquatic life is reduced. Due to the formation of the goaf, it is necessary to relocate the village and build railways and highways. Cost incurred, called environmental impact cost.
(6) Natural resources recycling costs
To maintain sustainable economic development, it should be based on the premise that the overall resources are not exhausted. Therefore, coal enterprises must pay a certain amount of manpower, material resources and financial resources to find and develop new resources to replace coal resources. Such inputs are non-renewable resources such as coal. The replacement cost, in addition to the depletion of coal resources to stop production, conversion should be compensated for the value, this part of the cost is called natural resource recycling costs.
(7) Environmental improvement costs
In order to improve and beautify the mining environment, it is necessary to plant trees, green trees and construct various landscape facilities. In order to improve the working environment, measures are taken to isolate noise and reduce dust. This part of the cost is called environmental improvement cost.
(8) Uncertainty costs
Uncertainty costs refer to costs associated with uncertain environmental issues. It mainly includes productivity reduction costs due to environmental pollution, potential environmental liability costs, and so on.
3. Analysis of factors affecting the ecological environment cost of coal enterprises
The cost of coal ecological environment is affected by the combination of social, economic, historical and environmental factors. It is not only the materialized labor and living labor consumption related to the ecological environment in the micro-production activities of coal enterprises, but also the environmental pollution cost caused by the production and consumption of coal products, the degradation cost of ecological environment resources quality, the cost of coal resource consumption and the coal Disaster and impact costs caused by production activities, human health loss costs, etc. The author summarizes the main factors affecting the cost of coal ecological environment into the following aspects:
(1) The level of economic development has increased the cost of coal ecological environment
The impact of economic development level on coal ecological environment cost is reflected in two basic aspects: on the one hand, in the case of coal resources as the main energy source, the larger the scale of economic development, the more the consumption of coal resources, the more serious the environmental pollution, The greater the degree of ecological environment impact, the higher the expenditure on the governance environment and recovery and improvement of the ecological environment, that is, the greater the cost of coal environment. On the other hand, the more developed the economy, that is, the higher the level of economic development, the higher the requirements of people for the quality of the ecological environment, the more constraints the society has on the ecological environment impact of production activities, and the more perfect the laws and regulations for protecting the ecological environment. The exploitation of resources will be increasingly restricted. Regardless of the social (national) or coal enterprises, the greater the investment in the ecological environment, the higher the cost of the coal ecological environment.
(2) Scientific and technological progress has seriously affected the cost of coal ecological environment
The advancement of science and technology has two characteristics on the impact of the ecological environment cost of coal enterprises: on the one hand, with the development of science and technology, large-scale coal mining and tunneling machinery has emerged, resulting in the development of fallen and top-mounted coal mining technology. The output of coal is continuously increasing, the depth of mining is getting deeper and deeper, the discharge of three wastes is getting bigger and bigger, the waste of coal resources is increasing, and the impact on the ecological environment is becoming more and more serious. All these will make coal The environmental costs are getting higher and higher. On the other hand, the protection technologies for coal environmental pollution and the technology of washing and coal preparation are becoming more and more advanced. The development of these technologies will reduce the environmental cost of coal. Generally speaking, with the strengthening of environmental awareness of coal enterprises, environmental protection has focused on post-event management and has been extended to prevention and extension. In the case of continuous advancement in science and technology, the environmental cost of coal is getting lower and lower.
(3) The environmental cost of coal increases with the increase of mine mining years
With the increase of coal mining years, the scope of production activities will continue to expand, and the depth of mining will continue to deepen, resulting in an increase in underground drainage. The discharge of solid waste such as coal gangue will continue to increase, and the degree of air pollution will continue to increase. The expansion of the environment has increased the impact on the surrounding environment, resulting in an increase in the environmental cost of coal as the mining period increases.
(4) Coal resource supply and energy structure constrain coal ecological environment cost
According to relevant research, there is a critical value for the supply of resources of the environmental system, which is the self-purification of the environmental system. Activities within the critical range, the supply of resources of the environmental system is unlimited, beyond the critical value range, the supply of resources is limited, and as the human activity space continues to expand and the amount of activity continues to increase, the supply of environmental resources is increasingly The less the environmental quality is degraded, thus endangering the survival and development of human beings. It can be seen that the supply of coal resources and the energy structure have a direct impact on the environmental cost of coal. The greater the supply of coal resources is in short supply, the higher the proportion of a country's energy structure, the greater the value of coal products relative to social and economic development, and the lower the social restrictions on coal production activities. When making social and economic policy choices, At the expense of the ecological environment value, in exchange for the rapid development of coal production, the higher the environmental cost of coal.
In short, the cost of coal ecological environment has the same attributes as the environmental costs of other industries, such as environmental impact costs, environmental protection and prevention costs. At the same time, because of the special nature of coal production, it has its own characteristics, such as resource consumption. Cost, natural resource recycling costs, etc., and changes in coal environmental costs are related to service life. The composition of coal environmental costs is complex. Only by correctly analyzing the ecological environment costs of coal enterprises and rationally confirming and measuring can we achieve the sustainable development of coal enterprises and achieve the goal of “win-win†for society, enterprises and the environment.
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