Font Size: a A A

Study On Ecological Environmental Damage Cost Of Rare Earth Resources Development In Baotou

Posted on:2022-05-26Degree:MasterType:Thesis
Country:ChinaCandidate:J X JingFull Text:PDF
GTID:2491306515974309Subject:Master of Accounting
Abstract/Summary:PDF Full Text Request
With the dependence on high consumption of rare earth resources,China’s unrestrained exploitation of rare earth resources leads to the decline of resource reserves and serious damage to the ecological environment of rare earth mining areas.Therefore,this paper attempts to study the ecological environment damage cost of rare earth resources development as a breakthrough point,which is of great significance for both the restoration of ecological environment damage of rare earth resources and the control of ecological environment damage caused in the process of rare earth resources development.Based on the analysis of domestic and foreign scholars’ research and summary of the ecological environment cost,this paper divides the ecological environment cost into direct damage cost and indirect damage cost,and according to the "recommended method of environmental damage identification and assessment" issued by the Ministry of environmental protection and the in-depth research and summary of domestic and foreign scholars on the application methods of rare earth resources,obtains the evaluation method suitable for the ecological environment damage of rare earth resources The evaluation method.Taking the development of rare earth resources in Bayan Obo as an example,through the analysis of the environmental damage caused by the development of rare earth resources,the environmental problems are divided into two categories: environmental pollution and ecological damage.Therefore,the ecological damage cost of rare earth resources is divided into three parts: the cost of ecological pollution,the cost of ecological damage and the cost of people’s health loss.Firstly,based on the quantitative analysis of the emission of pollutants such as waste gas,waste water and slag in the process of rare earth mining and smelting in Baotou,the ecological environmental pollution cost of rare earth resources in 2018 was calculated by using the virtual governance cost method.The results show that the ecological environmental pollution cost of Bayan Obo in 2018 is 37930.79 ten thousands yuan.Secondly,through the vegetation restoration fee and land restoration fee,the ecological environment damage cost is calculated by using the replacement cost method,and the result shows that the ecological environment damage cost of Bayan Obo in 2018 is 4410 ten thousands yuan.Finally,through the residents’ health economic loss fee,the human capital method is used to calculate the people’s health loss cost,and the result shows that Baotou rare earth resources mining should pay unit in 2018 Environmental protection tax is$5,029 per ton,compared with $12885 per ton of unit ecological environment damage cost,there is a gap of 7856 yuan,and the compensation rate of environmental protection tax to the loss of ecological environment value is only 39.02%.Therefore,according to the current eco-environmental fee collection standard of rare earth resources exploitation in Baotou,the environmental protection tax can not fully compensate the loss of eco-environmental value of rare earth resources exploitation.In a word,it is found that the cost of eco-environment pollution caused by rare earth resource exploitation is high,and the export price of rare earth is low because the external cost of rare earth resource is not internalized.Finally,the paper puts forward the corresponding policy recommendations,which can be used for reference to the ecological environment loss assessment of rare earth resources and provide the reference for the managers of rare earth mining areas to make ecological environment protection policies.sum up,the above conclusions have a certain reference significance for the evaluation of rare earth resources ecological environment loss,and enrich the content of ecological environment.It provides a reference for the managers of rare earth mining areas to formulate ecological environment protection policies,and provides a theoretical basis for the coexistence of ecological environment protection and economic and social development.
Keywords/Search Tags:Rare earth resources, Ecological environment damage cost, Environmental protection tax, Compensation rate
PDF Full Text Request
Related items