完全与不完全成本下的稀土企业收益比较研究——以南方离子型稀土企业为例
投稿时间:2013-05-16  修订日期:2013-06-10  点此下载全文
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作者单位E-mail
赖丹 江西理工大学 laidangz@163.com 
王黄茜 江西理工大学 wanghuangxitu@126.com 
基金项目: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)
中文摘要:资源和环境成本的外在化使得稀土行业的收益水平极其不真实,虽然国家出台了一系列政策试图解决资源价值和环境补偿问题,但稀土行业收益核算仍表现为不完全成本。为了研究稀土行业真实效益水平,本文基于不同成本视角对其成本收益状况进行深入分析。研究发现,资源环境成本对稀土企业收益影响巨大;完全成本下的稀土价格依然过低,稀土行业并非暴利行业。实行完全成本核算,有利于实现资源价格和价值的统一,促进稀土行业健康、稳定发展。
中文关键词:稀土行业  完全成本  资源成本  环境成本  成本收益分析
 
Benefit Comparison Between the Full and Incomplete Costs of Rare Earth Enterprise——Take Ion-type Rare Earth Enterprise in Southern of China as an Example
Abstract:The externalization of resource and environmental costs makes the income in rare earth industry extremely untrue. Although there has been a series of policies introduced to resolve these problems, the cost of rare earth industry in revenue accounting is still showed incomplete. In order to study the real level of rare earth incomes, this paper deeply analyzes its cost-benefit situation based on the different cost perspectives. The results show that the resource and environmental costs have a great influence on corporate earnings, that the rare earth industry is not a lucrative industry because the resource price is still too low under full cost accounting. By introducing the full cost accounting, it is propitious to realize the unity of resource price and value, and to promote the development of rare earth industry healthy and steady.
keywords:Rare Earth Industry  Full Costs  Resource Costs  Environmental Costs  Cost-benefit Analysis
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