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iv ? “ ? ? ?!#$%?abc?%?n dolm9hilm? ?$?%?q?% environmental cost; accounting and management; environmental cost control “ “ “ ? ? ?)*+,-./012?3?45?)678#27 94:;?2?ab?cdef-gh2ijk4 ?lmnopq)rstdeuvrwxy2z?a? ?2?+_2q)ast4 bd6?cc-d?ef-a ?,-2ghijk?)lma ?nop?._qr._ ? ?)6)?abc)d %ef)gef)hief?jk?l3m?nop?qd? !?#r s?tu?2v/?1$ wxyz?_a?gdp ?bc?deefg$hijke ?l 31 mnop?bc?dqrstjkuv$2006 e? gdp b?w 10.2%?2007 ewx 11.4%?2008 e? gdp yzb?w 9.6%?2009 ewx 8.7%$ |?t?d?|?$? ? gdp bc?d?-)?ef?$?x 2006 e?g? 70%?xef?o? 90%?#ef?o? 20%? ?g?w 365 “?90%?fi fl ?cp?/?z? ?bc“?l?t”?r? 2007 e? 2008 e? ?(?p?n)l?ef?v? 1-1 ? ?2$ ? 1-1 ?2008 e?lg?z? 571.7 ?eb? 2.7%?lg ?c?+?z? 1320.7 ?e67 4.4%?lg?z? 127.0 ? e67 4.0%?l%?+c?z? 2321.2 ?e67 5.9%?2?+c? z? 329.9 ?+c?z? 14.2%?eb? 0.5%$?z? 901.6 ?e67 8.6%?z? 584.9 ?e67 16.3%?l3? 2? 19.0 ?eb? 8.3%?l3? 64.3%?e? 2.2 m?$2008 e?ef? 4490.3 ?eb? 32.6?e gdp lmfgufi ?e(?) 92601.0 110311.5 123481.9 “g?fl ?e(?) 22398.1 24119.0 21882.8 “g?_e(?) 42883.0 41350.0 48291 “g ? “g?e(?) 1032.1 1196.7 781.8 #?(?) 2567.8 3387.6 4490.3 ”? ?bd$?7a+?*5?y?bcde?t?9?0 1?y/f#?gg?hiy?7=?|?j ?.?d? k.?l?#.?/?ymno?jpqrs?tu$ 3 2?y?vvwxiy2)z2?3?y)?)? _? $?g6?d4?_?y?d?z2)2?l#$? ?2)z2 20 4a?|lb ?!?=d?2?)d?d?l#?r?/?s ?=v?2?)v?v7l#?r?s?=q?n$ ?n?_t?u_?=?w?=?t ?5?vy?n?wx0y)?kvy11$ ?z“l? ?n?./?b?d?(?ymx_?$ ?w?2?c|? ?2?$ ?15?,z?,z?!? ?ef|?2?a?j?j|?a.$? ?b?y?”?4?c?)? ?p ?”?zo$? ?d”216t?s?.?” ?_=?l?z?=? ?l(?_?_?$?z?“?2?”? ?”?=?ubc?$?qd?17 tiu?”?f?_?/l? |wx_?z?”$?gl:?y?fi $fl p$d?”2?18tiu?c?ym? ?z?)?u(?_?/?z_?_? ?“?c?ym?(?_?/?$? ?lg?z?l? ?$?c?)?k ?l?t?)?m?i?k ?-?2?8?f?j?i? ?ym?$5?pqc?t?m?0?)? ?)?6?-)?2?l)rs?s?/?/? ?wx?l!/?l!?$ lmfg?pi?t ?t?/?)?)?x$?4c? ?4e?(?/?2?k?d4?a|3?/? ?9)?#)c)?cp?b?c?)?)t? ?=?/?/?2?/?2?q?2?d?c? ?bc$ 2.1.2 $%? |?j?,l? ?$?g-.l?01az?532 6?a?dz?2?-?7= ?2?7=67?/$ 6?a?dz?$?r?6 2?)dt2%?)? )=?p?”?$?ym?l?ll? s?g?l?$ ?(?u? hh?$?uls4a?0(?.?54$ (1)e?u e?rc epa(u.s environmental protection agency)?r?0 u23 1?#%)t)?$?/?l?$32 ?t?!t!)2?”)?y?2? ?t2?*)2?”?2?!)2?”) ?2?$3 3)l?l?2?m?o| t?2?2?p?ro?oj?p$3 4?f? ?_?f?/?tp?rs?|?2?$ ?#“*?3*t? 19 a?u“ol?01m23 1y?l/? a+?l?j?t?3 2y?)?)?)?; ?2?*(?u?3 3y.?st?ab?f)j?r?| jk?$ (2)?gd,?h?u ?gd,?h?(cica)?(prevention costs)? ?s?(conservation costs)?.?(environmental losts)$ ?t?.?2j? ?w(? )?)2?)#%-p?2?j?s? ?2?s?rs/?c|j?.?i5 ?01o?j?$ (3) ?u ?55?l?(? u$i?i? ?)? ?i?i5?ef.?f?/_ ?lo/? ?hi?2?.? ?j?)?/?j?/?o?j ?hi?)?/?)?1$56-57 2.3.3 ?56?bc? ?defg+hi jklm n?o? ? p ( ? q : ( ? ?r01?stuvw: xvyz +trp ?rpv rp ! y?l!? a“e?a? ?q?m?r“e?!?4? ?or“e?z?!?y?;? !4?y?;$ (4) ?o?t9?o ?c?tu?4“?i?;e?tu? ?$ t9?o$?mt2?7=67x?mt?/ =?|?2i?$t9?o?_?k?2v?t)?g?tb ?7=?b?t?7=?6$ ?o?7lef8?.p?v?$.p?v ?t?x?efg?ef?2?.p?v?$t a“o?.p?vef?t?d?2?$t?o? ?.p?/?k?!?m?o?0? $? 8?.)?f?2?)? )?i?l?j ?p$?l.?ym?d?p?)?)? yj?b?)? ?.)?)?7p$ ?#“*?3*t? 23 (5)?o ?o(activity-based costing) ,?)i?67?- ?ec?2?;j?$-.23 1?r?/?w?32? 3 3”/y?34?35i?36?37?01?38? ?j?ym?)?)?i5?pg?i5? ?p$ lmfgc|d”?bc$?j ?01)?qr?l3?z?p?1b? ?g$ (4)?dd ?s?-?tfi ?v?#?k?s? ?vxy?y?d?;?|t?2?8?2? ?$ 3.2 ? 3.2.1 ? /?z?“?7? ?zo?)y(?dz$ ? t?d?4?2?j0? ?l2(l)|t?;?2?(2)? lmfg-?2?)pq? ?v#.)v?vef?$ (2)#fi ?$#fi ?,/?oxy?#?)u? ?jk?/?v?)/?p73?$ ?7=?-.?u? /?v?m$ (3)?/ =$t ?76?(? ?)? =$?p?t?w.r?)?b ?#“*?3*t? 29 =?p?flt/?l?)j?p?t?x? ?/ =$ (4)/=$ /=?/?/(?/?7=? ? 7=?p?a?$ (5)?7=$ ?o?pq?“tpq?xy0?0(? p?-.?2? ?8?|?2?/?)l?h?t?2? ;?73$?,?ym?/?ym? lla?2?!?/?/? ?d?/? ym?l?!?ym?/?ym ?$? ?la?li?$?,? ? ?/?ym?ym?h ?$f? e?j.? ?ym/?-? ?e?pq?/?,?c?$ ?j? ?0ka?ym?v?h/?$? ?.?ym?ym?“o? ?x? ?#“*?3*t? 31 ?*?w?bca?ym?|?lu/t? ym?|#?ym?l!?j$ ?*? ?.?$ ?,?d4v(? ym?/?“?q/?j?d? ?;?ym?3?$? u?.?:?;y?ym?”?.(?)?u ym$?e?f?$?c?j)3)mi?p“? ?;?74?ef?c ) ?9? p3?)?)?9?$kio-? ?$? ?,?u?/?w? ? ,4?b)? $ ?gl?ak?nc?)“o$ ? ?”o?(?ym?/.d?!?o$f?!. ?j)e$?)?ej)j)?)?y?)?p? ?p4;?!?m?z75$.?d?. l?)y?;?#?$k$t?y?d4? ?jst?jk? ?$?o?ym?m?j? *o?y?$?k?o? lmfg? ?j? 0?) 3?)7?st“?)“o?v6?d?st? ?“?z? |?*o?v6?d?j ?8?$ 4.3.1.2 ? ?ym?/?m?!? |?j?.? ?!?)?7?2v?|? f?!$?:?)?;? ?x?x?ox?q? j?)“)?fi ? ?j?!?j?km?o$ j? ?u/?o? abg ?$? ? ?#“*?3*t? 35 ? ? 4-1 ? tab.4-1 subsidiary ledgerof setting environment cost of coal mining 78989:;9?9 ?j?$ ?fi6?ym?$ 4.5 ? ?1)?ib%?“o?pq$ 4.5.2 #? ?tj?3?s!“?b?3$?3? ?#“*?3*t? 37 ?(?/?l?pq?) ?(?)?r?lo?t?/?i?$? ?b?=?t?(?pq?pq“?02 (1)?$ t/?9?;? b? =?z?/?r?z? p?;? =?z?;?2?;)? ? ?l?$ (2)?$ t/?.!? b? =? ?;?/?c?pq?t2?)i?;?-? ?7=)?r?2p?j?p$ $?l?ym/?ym? ?2? ?a?j?ym?|?ym?wu_? ?ym?$t?/?l!?j?/_?/? ?t?/?$ lmfg?q ? $?2%?o?(? ?w?2%?z?/?$ ?)?)xypt87-89?s?d?_? _?“o?x$ 5.2 ?,-./?0 (1)?yxy?$?t?z?)gxy0?v? vxy?x?2?!?x?y? ?$?$?p$?xy?x?$ (2)?g?$ ?1?d? ?z? zd? ?y?2?md? ?2? ?md? ?ef?m#? ?ef)wu2?j?m?m4?bd$ (3)?(?$ ?p?/?#?2 ?“?( lmfgc|?1b?$ (5)?2?$?2?7?$?d?)?y ?$l?”?vt?m =? 9$?9?y?d?=? ?p?8?c?(|rsxtu?2v$ (6)?m?$ ?t?2?.?m?m? ?2? ?2?2?$b? r?o?o? ?tu? t?m?m?$ je?-?m?m?k? ?(| ?1b?$ 5.3 ?()?12 ?01m?j2 (1)?j ?q?j?!?v7?jvd?!$? j?ab?c?7? ?ll?#.?$ (2)?j ?j?t?z?!?“?“e?“?|? ?“?!?r?“?!$!?“?t?/?!? ?a?r?,?(?“e$?“?!?0? ?vv?4“?/?,?/?)? g?$j?vv?_?$?j?t?/ ?r?r?“?j$ (3)?!?-?j? ?#“*?3*t? 41 ?t2? ?2? -.?tu?.p? ?j? ?4?!?!)?!?!?2 $ |t?“?d?vai?“?v$t?vtx?bw ?c?a?z?z?b)?c,|?“?vd?pt?y?,vtd b90$iy?)?a?v?n c?m?mo$?“o?8?t?1)?_ ?v?w?|?i?e-?)?tu?“? ?$ lmfg?“o$ 5.5.2.1 ? ?p?2?mk?.? |?.? ? 43 ?p?2?(?7?_?i?$? 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