College of Economics and Management, Xinjiang Agricultural University

构建煤炭企业生态补偿费用计量体系,有助于企业更好地适应我国生态补偿机制完善的需要,也有助于对生态补偿费用的细化管理。通过梳理山西省煤炭开采现行生态补偿机制,在明确生态补偿费用的概念、确认原则、计量属性、计量单位等理论要素的基础上,构建山西省煤炭企业生态补偿费用的计量体系:介绍山西省煤炭开采现行生态补偿机制,阐述生态补偿费用计量的理论基础,再对其计量依据进行划分,分别以山西省煤炭企业的作业环节为依托界定生态补偿费用的计量范围;以成本费用为依据选取直接成本法计量山西省煤炭企业生态补偿费用的下限,以生态系统服务价值为依据选取环境重置成本法计量山西省煤炭企业生态补偿费用的上限。从计量范围界定、计量依据划分、计量方法选取3个层面构建山西省煤炭企业生态补偿费用计量体系,具有一定的研究价值。

Building a measurement system for ecological compensation costs in coal enterprises can help enterprises better adapt to theneeds of improving China's ecological compensation mechanism, and also contribute to the detailed management of ecological compensationcosts. By sorting out the current ecological compensation mechanism of coal mining in Shanxi Province, the measurement system ofecological compensation costs of coal enterprises in Shanxi Province is constructed on the basis of clarifying the concept, confirmationprinciple, measurement attributes, measurement units and other theoretical elements of ecological compensation costs. Specifically, itincludes the following three contents, namely, defining the measurement scope of ecological compensation costs based on the operationlinks of coal enterprises in Shanxi Province; Based on the cost and expense, the lower limit of the ecological compensation cost of coalenterprises in Shanxi Province was selected by the direct cost method; Based on the value of ecosystem services, the upper limit of theecological compensation cost of coal enterprises in Shanxi Province was selected by the environmental replacement cost method.