论矿区权益与绿色成本会计  

Mining Field Equity and Green Cost Accounting

作　　者：朱学义[1] 彭培鑫[1] 

机构地区：[1]中国矿业大学管理学院,江苏徐州221116

出　　处：《资源开发与市场》2009年第3期259-261,共3页Resource Development & Market

基　　金：江苏省教育厅哲学社会科学基金资助项目"煤炭矿区环境成本会计研究"的部分成果(编号:06SJD790053);2006年"江苏省哲学社会科学重点学术著作出版专项资金资助"项目的部分成果

摘　　要：矿区权益是指企业取得的已探明可采矿区的开采权利和未探明矿区的可开采权利。如果站在整个矿区的角度看,它是指开采矿区内各个利益主体所享有的权益。我国矿山企业在长期开采矿产资源的过程中,出现了地面塌陷、废矸石占地、污水排放、掠夺式开采、矿难事故等不良现象,其中许多问题都甩给了社会。在开采矿区建立绿色会计,有利于维护各种权益,遏制不良现象的发生,并为绿色GDP提供直接依据。Mining field equity referred to the enterprises＇ acquired mining fight of the proven mining fields and not ones. If standing on the point of view of the entire mining field, mining field equity referred to each stakeholder＇s enjoyed equities inside the mining field. In the long- term course of China＇s mining enterprises exploitation of minerals resources,many bad phenomena turned up, such as surface collapse, waste reerement covering the ground, sewage disposal, predatory mining, mining accidents and so on, in which many problems fell upon the society. Establishing green accounting was conducive to safeguarding all kinds of equities, curbing the occurrence of evil phenomenon and providing direct basis for the green GDP.

关 键 词：矿区权益 绿色会计 绿色成本会计 

分 类 号：F407.17[经济管理—产业经济]