我国矿山环境治理保证金制度研究综述  

A Summary of Research on Deposit System of Mine Environmental Governance in China

作　　者：王维维[1] 杨思留[1] WANG Weiwei YANG Siliu(School ol Public Administration,China University ol Mining and Technology, Xuzhou 221116, China)

机构地区：[1]中国矿业大学公共管理学院,江苏徐州221116

出　　处：《南京工业大学学报（社会科学版）》2017年第2期31-38,共8页Journal of Nanjing Tech University：Social Science Edition

基　　金：江苏省社科规划项目(14MLD005);江苏教育科学"十二五"规划项目(D/2015/01/22)

摘　　要：我国矿山环境治理保证金制度的发展经历了初始阶段、形成阶段和发展阶段,相关研究成果也涉及矿山环境保证金制度的提出及合理性、基本设计和深化等问题。随着国务院颁布《关于印发矿产资源权益金制度改革方案的通知》,在未来的矿山环境治理保证金制度研究中需要关注"环境治理保证金"调整的合理性、"治理恢复基金"的"担保"性质、环境治理恢复基金制度的理论基础、环境治理保证金制度的规范性、"治理恢复基金"和各类税费的冲突与协调以及"治理恢复基金"的标准与使用等问题。受保证金制度实践的制约,关于矿山环境治理保证金制度研究的广度和深度还有进一步拓展的空间。The development ol mine environmental governance deposit system in China has gone through the ini-tial stage,the formation stage and the development stage. The related research lindings also involve the formula-tion and rationality,basic design and deepening ol the deposit system With the promulgation ol the Reform of Mineral Resource Equi ty Benefit System issued by the State Council, the future research on the manage-ment of deposit system of mine environmental protection needs to pay due attention to the rationality of the adjust-ment of ＂environmental governance deposit＂,the ＂ warrant＂ lunction ol the deposit, its theoretical basis and nor-malization ,conflicts and coordination between the fund and various taxes and the alike, as well as the standards and use ol the fund. There is room for further development ol the scope and depth ol the study on the deposit management system ol mine environmental governance.

关 键 词：矿山环境治理 环境治理保证金 矿山环境治理恢复基金 

分 类 号：D922.62[政治法律—环境与资源保护法学]