矿山开发过程中环境成本分析

当前,我国矿山环境问题突出.造成这种局面的主要原因是没有把环境成本纳入矿山企业的运行成本.本文分析了矿山开采过程中漠视环境成本对经济的危害,指出矿山开采中社会成本和私人成本的分离的负外部性问题是因为界定环境产权的交易费用太高,从而导致环境没有私有产权.没有私有产权的东西不能通过价格机制在市场成交.我们给出了模拟市场价格机制的环境评估手段,讨论了使环境成本转化为企业的内部成本的可行手段,指出不可逆的环境破坏成本核算的复杂性.最后指出我们应该制定符合我国国情的环境成本核算标准.

ANALYSES ON ENVIRONMENTAL COST IN THE COURSE OF MINING

The mine environment issue stands out in our country currently.The main reason is that environmental cost has not been brought into the mine corporation's cost.In this paper,the endanger to our economic because of disregarding environmental cost is analyzed,and that the negative externality,the separating between social cost and private cost,is that the exchange cost in order to bound private property right is too high.So,environment is public goods and no one has private right of it.But,the thing of which no one has the private right can not been exchanged by price mechanism.The methods of evaluating environment by simulating price mechanism are pointed out,and the means of changing environmental cost into the enterprise's inner cost are discussed.At last,the complex of the irreversible environment destroy is pointed out and we must constitute our own standard on environmental cost account in order to match with the situation of our country.