摘要:伴随着社会生产力的不断提高与进步，人与自然的关系日益恶化，人类需求与自然资源的供给间的矛盾日益凸显，环境对国民经济水平的影响越来越重，可持续发展的理念日益深入人心。资源型企业在环境问题上承担着更多的责任，煤炭企业是我国国民经济的重要组成部分，在为国民经济增长作出贡献的同时，对环境的掠夺也很严重，资源型企业加强环境成本的核算与控制，对于国家、社会以及企业自身都有着重要意义。

　　　本文从环境问题的产生着手，说明了煤炭企业环境成本的意义。分析了在现代经济中环境成本与经济的关系，阐述了环境成本的产生与确认，并以神华宁夏煤业集团有限公司为例分析了环境成本的核算与控制，以控制煤炭企业环境成本，降低能源消耗，提高资源利用率。

　　　本文通过对神华宁夏煤业集团有限责任公司的环境成本的核算与控制进行研究，在市场经济条件下，企业如何实现经济、社会、资源的协调发展，探讨企业在可持续发展的战略下，如何对与企业效益相关的自然资源，生态环境等因素进行控制，实现企业效益最大化，体现企业的社会价值。

关键词 环境成本；核算与控制；可持续发展

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