土地复垦资金保障初探

Discussion on Funds Guarantee of Land Reclamation

为实现土地破坏与复垦的动态平衡,保证新建矿山不欠新账,土地复垦资金监管是矿山土地复垦的重要保障。目前土地复垦资金保障制度需要调节约束与激励双重机制。首先,建立矿山企业与国土资源相关行政主管部门的共管账户,根据评审通过的土地复垦方案中阶段复垦投资(估)概算结果,提前足额提取阶段复垦费用存入共管账户;其次,矿山企业编制年度复垦资金预算表,报国土资源相关行政主管部门审批,申请年度复垦资金;最后,土地复垦资金监管与土地复垦工程验收工作协调进行。同时,制定土地复垦责任人变更的土地复垦资金使用预案。

To achieve the dynamic balance between land destruction and land reclamation and ensure that new mines don＇t owe debts,funds supervision is an important guarantee for land reclamation.Currently,the funds supervision system needs a restrictive and incentive dual mechanism.At first,a co-management account belonging to mine enterprises and land resources administration departments should be established,and the full funds for stage reclamation according to the investment budget in reclamation program be put into the account;Secondly,mining enterprises will prepare annual reclamation fund budget table to apply the reclamation investments after approved by the related administration department of land resources;Thirdly,the funds supervision and project acceptance work of land reclamation will be completed in phase.Meanwhile,the pre-arranged deposit of land reclamation funds for person alteration needs to be prepared.