矿山企业资产弃置债务影响因素及折现率选择研究.pdf

Advances in Environmental Protection 环境保护前沿, 2012, 2, 32-39 doi:10.4236/aep.2012.23006 Published Online September 2012 (/journal/aep.html) The Study on the Influencing Factors of Mining Enterprises’ * Asset Retirement Obligations and Choose of Discount Rates Li Mi, Gaoliang Xue, Jing Zhang School of Economics Management, Inner Mongolia University, Huhhot Email: xuegaoliang@163.com Received: Jun. 17th th th , 2012; revised: Jul. 6 , 2012; accepted: Jul. 17 , 2012 Abstract: The article analyzes the influencing factors of mining enterprises’ Asset Retirement Obligations and the measures of restoring mine environment. Combining with four different discount rates (experimentation-oriented inter- generational discount rate, zero social discount rate, unitary environmental discount rate and dual social discount rate), the study sums up various influencing factors on the intergenerational effect and degree of substitution between man-made capital and environmental goods after the mine was abandoned and then analyzes retirement obligation adopted by each factor in calculation of discount rate. Keywords: Mining Enterprises; Asset Retirement Obligations; Influencing Factors; Discount Rates 矿山企业资产弃置债务影响因素与折现率选择研究* 米 莉，薛高亮，张 京 内蒙古大学经济管理学院，呼和浩特 Email: xuegaoliang@163.com 收稿日期：2012 年 6 月 17 日；修回日期：2012 年 7 月 6 日；录用日期：2012 年 7 月 17 日 摘 要：本文通过对矿山企业弃置债务的影响因素和治理恢复措施的详细剖析，结合四种不同折现率(经验代际 折现率、零社会折现率、单一环境折现率和双重社会折现率) ，进而逐一分析各个影响因素在计算弃置债务时应 采用的折现率。在此基础上提出了机制、政策上的对策建议。 关键词：矿山弃置；