矿产品的完全成本构成分析

Analysis of complete cost constitution of mineral products

针对目前困扰中国矿山行业发展的障碍问题,指出矿产品成本核算项目不完整,开发矿产资源的诸多方面的耗费得不到完全补偿是其根本原因。运用经济学原理及可持续发展理论对矿产品的完全成本构成进行了分析,提出矿产品的完全成本除包括生产成本外,还应包括矿产品的资源成本、环境成本、安全成本、矿山企业的发展及退出成本。研究结果对矿山行业发展有参考价值。

In view of the different problems existing in the development of the mineral industry, this pa- per claims that the main causes for the present problems are the incomplete cost accounting of the mineral products and the incomplete compensation of the cost in mineral resources exploitation. Further analysis is carried out of the complete cost of the mineral product unfolds using economic and sustainable development theories. The present paper concludes that the complete cost of the mineral product should include mineral resource cost, environment cost, safety cost and closing cost in addition to production cost. The conclusion has guiding significance for improving coal industry.