Abstract：Based on product life cycle theory, a framework to account the of coal was established. The physical quantity and magnitude of value of external environmental cost of coal was estimated for its whole life cycle including production, transportation and using. The external environment costs in the coal production, transportation and using phase were estimated to be 218.595 billion yuan, 63.118 billion yuan and 265.537 billion yuan, respectively. The cost per ton of coal was 67.78 yuan, 44.68 yuan and 85.04 yuan, respectively. And the total environmental external cost of coal was 5472.50 billion yuan in 2010, and 197.40 yuan/tons of coal.
