摘要:伴隨著社會生產力的不斷提高與進步，人與自然的關系日益惡化，人類需求與自然資源的供給間的矛盾日益凸顯，環境對國民經濟水平的影響越來越重，可持續發展的理念日益深入人心。資源型企業在環境問題上承擔著更多的責任，煤炭企業是我國國民經濟的重要組成部分，在為國民經濟增長作出貢獻的同時，對環境的掠奪也很嚴重，資源型企業加強環境成本的核算與控制，對于國家、社會以及企業自身都有著重要意義。

　　　本文從環境問題的產生著手，說明了煤炭企業環境成本的意義。分析了在現代經濟中環境成本與經濟的關系，闡述了環境成本的產生與確認，并以神華寧夏煤業集團有限公司為例分析了環境成本的核算與控制，以控制煤炭企業環境成本，降低能源消耗，提高資源利用率。

　　　本文通過對神華寧夏煤業集團有限責任公司的環境成本的核算與控制進行研究，在市場經濟條件下，企業如何實現經濟、社會、資源的協調發展，探討企業在可持續發展的戰略下，如何對與企業效益相關的自然資源，生態環境等因素進行控制，實現企業效益最大化，體現企業的社會價值。

關鍵詞 環境成本；核算與控制；可持續發展

Abstract:Relationship between man an nature is becoming more and more bad human society productivity at the same time is also in constant progress with growing contradiction between the supply of natural resources and environment's influence on the level of the national economy is more and more heavy, the concept of sustainable development is becoming more and more thorough popular feeling. Resource companies taking on more responsibility on environmental issues, the coal enterprise is an important part of our national economy, while contribute to national economic growth, of plunder is also very serious to the environment, resource-based enterprises to strengthen environmental cost accounting and control, for the state, society and enterprise itself has important significance.

     This paper analyzes the environmental costs and economic relationship in the modern economy, this paper expounds the generation and environment cost confirm, start from the produce of environmental problems, illustrates the meaning of environmental cost in coal enterprises. As a case study of shenhua ningxia coal group co., LTD. Analyzed the environmental cost accounting and control, to control the coal enterprise environment cost, lower energy consumption, improve resource utilization.Control coal enterprise environment cost, lower energy consumption, improve resource utilization.

     This article through to shenghua ningxia coal group co., LTD. Enterprises under the strategy of sustainable development, under the condition of market economy, enterprise how to realize the coordinated development of economy, society, resources, enterprises under the strategy of sustainable development, how to minimize the environmental costs, to the enterprise benefit related natural resources, ecological and environmental factors such as accounting and control, reduce overall costs, and increase enterprise benefit.

Keywords   Environmental costs  Accounting and control  The sustainable