基于“绿色矿山”的矿区生态环境成本核算——以华北平原某矿区为例  

Ecological Environmental Cost Accounting of Mining Area Based on the Green Mine:A Case from a Mining Area in the North China Plain

作　　者：叶珊珊 张进德[1] 潘莉 杨雪 余洋[1] Ye Shanshan;Zhang Jinde;Pan Li;Yang Xue;Yu Yang(China Institute of Geo-Environment Monitoring,Beijing 100081,China;Beijing Waterworks Group,Beijing 100031,China)

机构地区：[1]中国地质环境监测院,北京100081 [2]北京自来水集团,北京100031

出　　处：《金属矿山》2019年第4期168-174,共7页Metal Mine

基　　金：中国地质调查局地质调查项目(编号:DD20160333);国家自然科学基金项目(编号:41504112)

摘　　要：随着矿区生态文明建设水平不断提高,以营建"绿色矿山"为目标的可持续发展理念日趋成为业内发展共识,特别是涉及矿区生态环境成本的相关领域业已成为行业研究前沿。通过系统梳理矿区生态环境成本相关理论,逐步完成矿区生态环境成本构成、账户设计与成本归集,合理界定矿区生态环境成本的确认原则、计量方法;以华北平原某矿区为例,综合借助资源损耗成本计量模型、生态服务价值方法、工程量法分别对"矿区自然(煤炭)资源损耗成本"、"生态环境破坏成本"、"绿色矿山建设成本"以及"矿山环境管护成本"进行核算,计算结果能够基本反映出所选矿区生态环境成本的现实情况。因此,建议设置与"环境成本"相关的会计科目,从成本管控的角度提高矿山企业的环保意识,进而为有效落实生态文明的发展理念、积极推进"绿色矿山"的建设提供切实可行的路径。With the continuous improvement of the ecological civilization construction level in the mining area, the concept of sustainable development aiming at building green mines has become the industrial consensus, especially that the fields related to the mining ecological environmental cost(MEEC) would be the research frontiers in the industry. Through systematically combing the theories of MEEC, it is essential to complete the construction of ecological environment cost, account design and cost collection step by step, and define the recognition principle and method of determining the MEEC reasonably in the mining area. Taking a mining area in the North China Plain as an example, the natural resource (coal) loss cost, ecological environment destruction cost, green mine construction cost and mine environmental management cost" were calculated respectively by comprehensively using of resource loss cost measurement model, ecological service value method and engineering quantity method. The calculation result can reflect the reality of the ecological environment cost from the selected mining area. Therefore, it is recommended to set up accounting items related to environmental costs and to improve the environmental awareness of mining enterprises from the perspective of cost control, so as to effectively implement the concept of the development of ecological civilization, and promote the construction path of green mine.

关 键 词：绿色矿山 矿业生态环境 成本核算 恢复治理 

分 类 号：TD82[矿业工程—煤矿开采] X82[矿业工程—矿山开采]