矿业项目环境成本计量模型研究

发布时间：2018-01-03 13:32

本文关键词：矿业项目环境成本计量模型研究　出处：《资源开发与市场》2017年11期 　论文类型：期刊论文

【摘要】：针对目前我国矿山企业高污染、难治理和矿业投资项目环境成本评估缺失、不规范的现状,基于防护与恢复费用法,以矿山的开发生命三周期为时间节点,逐项分析不同阶段矿山环境成本构成因素与量化方法,建立矿山环境成本计量模型;将环境成本货币化后纳入企业未来现金流量分析中,改进传统DCF决策方法,并对江西某铜硫矿进行了实例研究,分析加入环境成本后对该项目投资决策所产生的影响。结果表明,环境成本对项目投资决策有重大影响,考虑环境成本后该项目财务净现值小于零,可行性未能通过。无论是新建矿山还是技改矿山,在规划阶段就应全面评估环境成本对项目可行性的影响,以提升投资决策的可靠性。
[Abstract]:At present, China's mining enterprises with high pollution, difficult to control and mining investment project assessment of environmental costs lack, non-standard situation, protection and restoration costs based on usage, to mine development life cycle for the three time node, itemized analysis of mine environment in different stages of the cost composing factors and quantitative methods, the establishment of mine environment cost measurement model; the environmental cost of money into the company's future cash flow analysis, to improve the traditional DCF decision method, and one of Jiangxi copper sulfur ore is studied, the impact of investment on the project cost after adding environmental decision generated. The results show that there is significant effect of environment cost of the project investment decision, considering environment cost the project financial net present value is less than zero, the feasibility fails. Whether it is new or renovation of mine mine, should be in the planning stage to evaluate the environmental cost of project The impact of the flexibility to improve the reliability of investment decisions.

【作者单位】：江西理工大学矿业贸易与投资研究中心;江西省矿业工程重点实验室;
【基金】：国家社会科学基金项目“海外矿业投资经营管理风险评估与预警系统研究”(编号:12CGL008) 江西理工大学清江青年英才支持计划项目“一带一路沿线国家矿产资源开发利用风险评价技术研究”(编号:16QJYC012)
【分类号】：F426.1;X196
【正文快照】： 1引言我国地广物博、矿产资源丰富,已探明的矿产储量居于世界第三位,是世界上的矿业大国[1],矿业已成为国民经济发展的基础性行业,保护并支持着经济的健康发展[2]。但目前我国矿山环境问题突出,地质灾害、环境污染等事故频频发生,已引起我国政府和社会的高度重视。究其原因,是

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