矿产资源开发环境代价核算与补偿赔偿制度研究

建立矿产资源开发环境代价核算与补偿赔偿制度体系必要且紧迫。制度体系分两个方面:其一,以建立矿产资源开发环境代价核算制度为核心,与矿产资源开发环境代价核算监管机构、环境代价核算专业机构和矿产资源开发环境代价核算师(注册核算师)从业资质管理制度共同构成代价核算制度体系。其二,建立完善矿山地质环境治理恢复保证金制度、矿山环境损害补偿赔偿制度、矿山环境强制责任保险制度、矿山环境恢复治理与补偿赔偿责任鉴定制度共同构成补偿赔偿制度体系。

Research on Environment Cost Accounting and Compensation and Reparation System of Mineral Resources Exploitation

This paper mainly introduces the system of environment cost accounting and compensation and reparation of mineral resources exploitation from two aspects: the first,for the core to establishing environment cost accounting system,together with regulators,specialized organizations,auditors(registered) and management system of employed qualifications with regard to environment cost accounting of mineral resources exploration constitute cost accounting system;the second,establishing and perfecting margin system for mine geological environmental improvement and restoration,mine environmental damage compensation system,the compulsive liability insurance system,responsibility identification system of mine environment restoration and treatment,as well as compensation system,which together constitute compensation and reparation system.