随着人们对环境问题的关注不断的升温,环境成本会计这一概念逐渐走入人们的视野。地面坍塌、污水排放、矿难事故等不良现象经常出现在我国的煤炭企业对煤炭资源的长期开采过程中,给社会和环境造成很大压力。本文针对当下我国日趋严重的矿区环境污染以及资源的过度开采浪费的现象,对环境成本会计的含义和内容的开展做进一步探讨,以寻求经济的可持续发展。 As people’s attention to environmental issues continues to heat up, the concept of environmental cost accounting is gradually coming into view. The unfavorable phenomena of ground collapse, sewage discharge and mine accidents often appear in the long-term exploitation of coal resources by coal enterprises in our country, putting great pressure on society and the environment. In view of the current increasingly serious pollution in mining areas and over-exploitation of resources, the paper probes into the meaning and content of environmental cost accounting in order to seek sustainable economic development.