This paper uses logit model to study the factors of enterprises ’will to protect environment, and presents suggestions in intensifying enterprises’will and effectively reduce pollution. Enterprises’will to protect environment is influenced by themselves, their handling pollution and investment, government and society. The factors which include enterprise managing teams education level, enterprise category, size, investment on environmental protection equipment, local government’s training on enterprise’s environment staff, enterprise’s tax, local community’s knowledge on the pollution degree, and local community’s action against pollution are positive to enterprise’s will, while the factors which include enterprise’s annual profit, local environment administration’s monitoring on enterprise’s discharge, and execution of pollution charge regulation are negative.
As coal resources are depleted, the environmental protection shall be enhanced during mine construction and mining, especially to construct the mine parks. This paper, based on a case study of Kailuan national mine park, discusses the development modes during mine parks construction. Under the direction of the scientific concept of development, mine parks construction can not only keep a sustainable development for mining enterprises, but also improve the mine environment and urban environment and stimulate the economic growth. It is a new approach to economic transformation for resources-based cities.
Oil-gas assets calculation is one of three puzzles in oil-gas accounting. This paper, based on a foreign study achievement and a domestic practice, analyzes the present status of oil-gas assets depreciation and minus calculation methods, and presents some suggestions to improve the calculation methods regarding assets depreciation and minus referred by in the newly-issued “Enterprise Accountant Act 27—Oil-gas Extraction”.