Environmental Costs Of Mining Enterprises And Environmental Responsibility Proportionality Analysis

Mineral resources, as an essential part of natural resources, are the fundament forhuman survival and development. The territory of Beijing City is rich in mineral resources.Though the exploitation and utilization of mineral resources contribute significantly to thesocial and economic development of Beijing, the benthamite style in the process hascreated tremendous damage to the ecosystem, making the pollution more and more serious.Recently, Beijing has gradually closed series of mines, meanwhile began to rebuild theecosystem of abandoned mines. But the nature of market economy forces the miningenterprises to maximize their profit. So in their managerial decision making process, theyusually solely consider the economic interest, when facing various options in terms of costsand profits, but somehow underestimate the environmental costs, especially theexternal costs caused by environmental pollution and the accompanying extensivesocial consequences. So the environmental cost of mining enterprises and the responsibilitythey should take is ill-matched.In this article, first, there is a detailed introduction of enterprise environmental costand responsibility, in terms of connotations, classification and theoretical fundamentals.Then, based on the enterprise financial report and social responsibility report, establishedan index system to evaluate the degree to which a certain enterprise is taking theenvironmental responsibility, and to analysis the symmetry of the enterprise’senvironmental cost and the environmental responsibility, in terms of ecological restoration.In the end, the case analysis about Beijing mining enterprise is conducted, comparingdifferent mining enterprises with various characteristics to figure out whether theirinvestments in environmental cost match the responsibility they should take.Through this paper, the method of case analysis, the collaboration of qualitative studyand qualitative study are applied. The knowledge of environmentalscience, economics, accounting, financial management is referred to. From the perspectiveof ecological restoration, established the evaluation system for analysis the symmetry ofthe environmental cost and responsibility, and provided relative political advisements.