根据资源开采环境代价核算的边际外部成本理论和资源开采产生的环境代价核算方法--直接市场法和替代市场法,构建资源开采环境代价指标体系。以湖南省冷水江市资源开采为例,对其产生的环境代价进行了核算,根据核算结果将资源环境代价划分为严重区、较严重区和一般区,分析原因,为更好地治理恢复资源枯竭型城市提供依据。%Based on marginal external cost theory and direct marketing method and surrogate market approach with regard to resources exploitation environmental cost accounting, the index system of resources exploitation environmental cost are established. This paper calculates the environmental cost caused by resource exploitation in the city of Lengshuijiang. With accounting results, severe area, critical area and general area arte marked off from the points of resource environmental cost. And this paper analyses the reasons so as to provide a basis for better rehabilitation of the cities with exhausted natural resources.
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