差异化管理总的看来,将三项资金计入煤炭生产企业生产成本,体现了煤炭资源的环境、生态、及转产成本,有利于逐步实现煤炭开采外部成本内在化,扭转以资源浪费、生态失衡、环境破坏为代价的发展模式。尽管企业提取三项资金增加了企业的账面生产成本,但也为企业积累了资金,确保煤炭开发中的生态环境保护“渐还旧账,不欠新账”。 Differentiated Management Overall, taking the three funds into the production costs of coal production enterprises reflects the environment, ecology and conversion costs of coal resources, is conducive to the internalization of the external costs of coal mining and to the reversal of waste of resources and ecology Imbalance, environmental damage at the expense of development model. Although the extraction of three funds by an enterprise increases the book production cost of the enterprise, it also accumulates funds for the enterprise to ensure the ecological environment protection in the development of coal resources.