Research on cost accounting method of vegetation protection and ecosystem recovery in diggings Case study of Coal waste piles, Didao Forest farm, Jixi Diggings, Heilongjiang

Forestry coverage in China has declined, and vegetation was destroyed severely, especially in diggings. This paper established a math model for vegetation improvement cost in diggings for cost accounting. Coal waste piles in Didao Forest Farm was used as a study case. The vegetation restoration method and cost were demonstrated and math model was used. The cost differed according to different restoration methods. Suggestions were presented in terms of strengthening technical research, increasing investment, developing vegetation restoration pilots, providing reference to national ecocompensation criteria.