关键词: 绿色矿山, 矿业生态环境, 成本核算, 恢复治理

Abstract: With the continuous improvement of the ecological civilization construction level in the mining area， the concept of sustainable development aiming at building green mines has become the industrial consensus， especially that the fields related to the mining ecological environmental cost（MEEC） would be the research frontiers in the industry. Through systematically combing the theories of MEEC， it is essential to complete the construction of ecological environment cost， account design and cost collection step by step， and define the recognition principle and method of determining the MEEC reasonably in the mining area. Taking a mining area in the North China Plain as an example， the natural resource （coal） loss cost， ecological environment destruction cost， green mine construction cost and mine environmental management cost" were calculated respectively by comprehensively using of resource loss cost measurement model， ecological service value method and engineering quantity method. The calculation result can reflect the reality of the ecological environment cost from the selected mining area. Therefore， it is recommended to set up accounting items related to environmental costs and to improve the environmental awareness of mining enterprises from the perspective of cost control， so as to effectively implement the concept of the development of ecological civilization， and promote the construction path of green mine.

Key words: Green mines, Mining ecological environment, Cost accounting, Remediation