环境成本对稀土企业收益的影响分析

发布时间：2018-08-07 20:08

【摘要】：稀土价格的决定因素主要有市场需求和成本,在假定市场需求不变的前提下,成本对稀土价格起着决定性作用。目前我国稀土产品成本不完全,资源和环境尤其是环境成本没有充分内部化,稀土生产过程中的各种消耗没有完全得到补偿,利润空间太大。文章利用稀土最大上市公司的代表——包钢稀土的财务资料,分析稀土精矿在不完全成本和完全成本下的成本结构和收益状况,研究表明,环境成本的计入对于完善稀土完全成本、使我国稀土精矿的成本体现稀土精矿的价值有着重大作用,在完全成本的条件下,稀土精矿成本大大提高,其利润回归到正常水平。
[Abstract]:Market demand and cost are the main determinants of rare earth price. On the premise of constant market demand, cost plays a decisive role in rare earth price. At present, the cost of rare earth products in China is not complete, the cost of resources and environment, especially the environmental cost, is not fully internalized, the consumption of rare earths in the production process is not fully compensated, and the profit margin is too large. Using the financial data of Baotou Iron and Steel Co., the representative of the largest rare earth listed company, this paper analyzes the cost structure and income of rare earth concentrate under incomplete cost and complete cost. The inclusion of environmental cost plays an important role in perfecting the complete cost of rare earth and making the cost of rare earth concentrate reflect the value of rare earth concentrate in China. Under the condition of complete cost, the cost of rare earth concentrate greatly increases and its profit returns to normal level.
【作者单位】：江西理工大学经济管理学院;
【基金】：国家社会科学基金项目“促进稀土行业持续健康发展的资源环境税收政策研究”(12BJY137);国家社会科学基金重点项目“多方利益博弈下的稀土产业管制研究”(11AJL006) 国家自然科学基金应急研究项目“基于税费视角的稀土资源开发利用中的环境价值补偿政策研究”(71241024);国家自然科学基金应急研究项目“产业升级视角下的我国稀土产业整合策略研究”(71241023)
【分类号】：F426;F424.7;F205

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