Accounting Method of the Environmental Compensation Value in Mineral Resources Developing

摘要

Aiming at overcoming the disadvantage of ignoring environment resources value loss caused by mineral resources exploitation in traditional GDP accounting, a new accounting method was put forward. Through analyzing the forms of environment damage caused by mineral resources development, the mine environment problem was divided into seven forms: natural landscape damage, vegetation destruction, geological disasters, air pollution, water pollution, solid waste pollution and noise pollution. Based on this classification system and general principle of value estimate for environment resources, the value loss indexes of each form were identified, and the calculation method for every index was put forward. As a result of the research, an accounting model that can be used for green GDP accounting relative to mineral resources exploitation was obtained.