冲突矿产的管制政策研究  

Research on Regulatory Policies of International Confl ict Minerals

作　　者：汤文豪[1,2] 吴树明 曹庭语[1,2] 陈丽萍[1,2] 

机构地区：[1]国土资源部信息中心,北京100812 [2]国土资源部国土资源战略研究重点实验室,北京100812 [3]中化地质矿山总局山东地质勘查院,山东271000

出　　处：《国土资源情报》2016年第9期74-78,共5页Land and Resources Information

基　　金："国土资源部信息化运行与维护项目:资源全球治理动态跟踪与研究"课题的阶段性成果

摘　　要：冲突矿产管制试图通过阻止钨、锡、钽、金矿产品贸易的方式,切断刚果(金)及周边地区武装力量的资金来源,从而促进地区和平。美国、欧盟、经合组织、大湖地区以及中国等通过立法或行业自律,建立了冲突矿产管制制度,尽管目标相同,但在管制主体、范围、对象、机制以及强制性与否等方面存在差异。作为冲突矿产管制核心机制的审计制度,普遍存在审计体系标准不统一、结果可比性差、审核未本土化、成本远超预期等问题。冲突矿产管制政策的实施并未达到缓解地区冲突的预期效果,反而影响了相关矿产品供应,增加了企业矿产勘探开发的风险。未来,多个国家计划出台冲突矿产管制政策,管制程度也愈加严格,管制目的、涉及矿种以及地区都存在扩大泛化的可能。因国际冲突矿产管制带来的风险需要我国密切关注。The concept of conflict minerals control, including proposed in order to cut off the relationship between the mining four minerals of tungsten, tin, tantalum and gold, was trade and armed conflict in and around the Democratic Republic of Congo （DRC） to promote regional peace. The conflict minerals control systems were established by legislation and industrial self-discipline in the United States, European Union, OECD, Great Lakes Regions and China. Ahhough these systems have the same target, their control subject, scope, object, mechanism and enforceability are different. As the core mechanism of conflict minerals control, the auditing system has some problems, such as unified auditing standard, poor result comparability, de-localization of auditing, operating cost far exceeding expectation and so on. The effectiveness of these policies is not satisfactory in the conflict areas. Because of these regulatory policies, the international commodity supply market was affected, and the management pressure and exploration risk of enterprises also increased a lot. In future, more and more countries plan to formulate conflict minerals control policies and the degree of control is more strict. The mineral species and conflict regions of conflict minerals both have a further generalization trend in future. We need to pay close attention to the risks brought from international conflict minerals control.

关 键 词：冲突矿产 管制政策 尽职调查 第三方审计 扩大泛化 

分 类 号：F416.1[经济管理—产业经济]