【摘要】 从可持续发展理论角度，把煤炭企业的总成本视为生产成本与内化成本之和． 内化成本是煤炭企业承担的部分或全部外部成本，是由政府的内化政策所控制的． 内化成本影响企业利润，并且是煤炭企业选择技术水平时考虑的一个重要因素． 把技术水平作为变量引入煤炭企业的成本函数和收益函数，讨论政府内化政策的制定方法，结果显示，按产量制定内化政策导致企业选择更低的技术水平，比不存在内化政策时效果更差． 政府应按外部损失量制定内化政策，并应使大多数企业获得合理利润．更多还原

【Abstract】 From the point of view of sustained development theory, the total cost of coal mines consists of both production cost and internalized cost. The internalized cost, which is shouldered by coal mines and controlled by the government’s internalizing policies, is a part or all of external cost. The internalized cost affects the profit of coal mines so the coal mines take it as an important factor when they choose the technical level of coal mining. The technical level of coal mining can be used as a factor in establishing the cost function and revenue function. Based on the two functions, the methods of formulating internalizing policies are discussed. The result shows that the coal mines are apt to choose lower technical level when internalizing policies are correlated with the coal production compared with that when the internalizing policies are absent. The government should make the internalizing policies correlate with the external cost and make the most of the coal mines get reasonable profit.更多还原