摘要
矿山项目环境成本核算对投资决策具有重要影响,这使得环境成本量化的规范性和可靠性具有更高的要求。水环境成本是离子型稀土矿山生产过程中的主要环境成本。本文以离子型稀土矿山水环境成本为研究对象,建立了水环境污染损失模型,并对赣南地区12个离子型稀土矿山的水环境成本进行了量化;分析了离子型稀土矿山生产规模与水环境成本之间的关系,给出了两个计算公式,编制了不同生产规模下水环境成本速查表,根据矿山生产规模可以快速查找其水环境成本,为离子型稀土矿山水环境成本量化提供了极大便利。研究表明,12个离子型稀土矿山中,水环境成本最高的是A1稀土矿(6015.93万元/年),最低的是A7稀土矿(390.36万元/年);在相同单位生产规模下,全覆式稀土矿水环境成本约为裸脚式稀土矿的1.62倍。本文研究成果可以为离子型稀土矿山的成本核算提供依据,对稀土矿山投资决策及生产管理具有重要意义。
The environmental cost accounting of mine projects has an important influence on investment decisions,which needs higher requirements for the standardization and reliability of environmental cost quantification.Water environment cost is the main environmental cost in the production process of rare earth mines.Taking the water environment cost of ion-adsorption rare earth mine as the study subject,the paper established the water environment pollution loss model to quantify the water environment cost of 12 ion-adsorption rare earth mines in southern Jiangxi.Moreover,the relationship between the production scale of ion-adsorption rare earth mine and the water environment cost was analyzed,two calculation formulas were given,so that a quick look-up table of the water environment cost under different production scales was compiled,according to the production scale of rare earth mines,the water environment cost can be found quickly,which provides great convenience for quantifying the water environment cost of ion-adsorption rare earth mine.The results showed that among the 12 ion-adsorption rare earth mine,the highest water environment cost is A1 rare earth mine(60.1593 million yuan per year),and the lowest is A7 rare earth mine(3.9036 million yuan per year).Under the same unit production scale,the environmental cost of fully covered type rare earth ore is 1.62 times as many as that of barefoot type rare earth mine.The results would provide a basis for cost accounting of ion-adsorption rare earth mine and are of great significance for the investment decision and production management of rare earth mines.
作者
郑明贵
罗婷
ZHENG Ming-gui;LUO Ting(Research Center of Mining Trade&Investment,Jiangxi University of Science and Technology,Ganzhou 341000,China;The School of Management,University of Science and Technology of China,Hefei 230026,China)
出处
《稀土》
EI
CAS
CSCD
北大核心
2019年第5期147-158,共12页
Chinese Rare Earths
基金
国家社会科学基金重点项目(18AGL002)
江西省社会科学规划项目(17GL11)
江西理工大学矿业贸易与投资研究中心2019年度招标课题(19KYB01)
江西理工大学博士启动基金资助项目(jxxjbs18039)。
关键词
离子型稀土矿
水环境
成本量化
赣南地区
污染损失
ion-adsorption rare earth mine
water environment
quantification of cost
southern Jiangxi province
loss of pollution
