随着社会的发展和生产力的提高,人类对资源的粗放式利用,导致环境污染越来越严重。在现行的环境保护法律法规的约束下,企业必须遵循可持续发展理念,加强环保意识,因而企业用于环境保护与改善方面的成本不断增加,环境风险日益增大。煤炭行业是污染最严重的行业之一,其环境成本在企业成本中占有很大比重。 With the development of society and the improvement of productivity, the extensive use of human resources leads to more and more serious environmental pollution. Under the current laws and regulations on environmental protection, enterprises must follow the concept of sustainable development and enhance environmental awareness. As a result, the cost for enterprises in environmental protection and improvement is constantly increasing, and the environmental risks are increasing day by day. The coal industry is one of the most polluting industries, and its environmental cost accounts for a large proportion of the cost of the enterprise.