中国矿业
中國礦業
중국광업
CHINA MINING MAGAZINE
2014年
1期
50-53,99
,共5页
稀土行业%完全成本%资源成本%环境成本%成本收益分析
稀土行業%完全成本%資源成本%環境成本%成本收益分析
희토행업%완전성본%자원성본%배경성본%성본수익분석
rare earth industry%full costs%resource costs%environment costs%cost-benefit analysis
资源和环境成本的外在化使得稀土行业的收益水平极其不真实，虽然国家出台了一系列政策试图解决资源价值和环境补偿问题，但稀土行业收益核算仍表现为不完全成本。为了研究稀土行业真实效益水平，本文基于不同成本视角对其成本收益状况进行深入分析。研究发现，资源环境成本对稀土企业收益影响巨大；完全成本下的稀土价格依然过低，稀土行业并非暴利行业。实行完全成本核算，有利于实现资源价格和价值的统一，促进稀土行业健康、稳定发展。
資源和環境成本的外在化使得稀土行業的收益水平極其不真實，雖然國傢齣檯瞭一繫列政策試圖解決資源價值和環境補償問題，但稀土行業收益覈算仍錶現為不完全成本。為瞭研究稀土行業真實效益水平，本文基于不同成本視角對其成本收益狀況進行深入分析。研究髮現，資源環境成本對稀土企業收益影響巨大；完全成本下的稀土價格依然過低，稀土行業併非暴利行業。實行完全成本覈算，有利于實現資源價格和價值的統一，促進稀土行業健康、穩定髮展。
자원화배경성본적외재화사득희토행업적수익수평겁기불진실，수연국가출태료일계렬정책시도해결자원개치화배경보상문제，단희토행업수익핵산잉표현위불완전성본。위료연구희토행업진실효익수평，본문기우불동성본시각대기성본수익상황진행심입분석。연구발현，자원배경성본대희토기업수익영향거대；완전성본하적희토개격의연과저，희토행업병비폭리행업。실행완전성본핵산，유리우실현자원개격화개치적통일，촉진희토행업건강、은정발전。
The externalization of resource and environmental costs makes the income of rare earth industry extremely untrue .Although there has been a series of policies introduced to resolve these problems , the cost of rare earth industry in revenue accounting is still showed incomplete .In order to study the real level of rare earth incomes ,this paper deeply analyzes its cost-benefit situation based on the different cost perspectives .The results show that the resource and environmental costs have a great influence on corporate earnings ,that the rare earth industry is not a lucrative industry because the resource price is still too low under full cost accounting .By introducing the full cost accounting ,it is propitious to realize the unity of resource price and value ,and to promote the development of rare earth industry healthy and steady .
