LIU Xiaojuan, HOU Huali, WU Qiang, LIU Honglei. Theory and empirical study on green mine economic benefit accounting: taking the filling mining technology of coal mine as an example[J]. CHINA MINING MAGAZINE, 2022, 31(9): 61-67. DOI: 10.12075/j.issn.1004-4051.2022.09.022
    Citation: LIU Xiaojuan, HOU Huali, WU Qiang, LIU Honglei. Theory and empirical study on green mine economic benefit accounting: taking the filling mining technology of coal mine as an example[J]. CHINA MINING MAGAZINE, 2022, 31(9): 61-67. DOI: 10.12075/j.issn.1004-4051.2022.09.022

    Theory and empirical study on green mine economic benefit accounting: taking the filling mining technology of coal mine as an example

    • Accelerating the construction of green mines is the basis for the green transformation development of China's mining industry, but faced with the capital input of green mines, the construction motivation of green mines is restricted.So this paper, in the perspective of micro enterprises, relies on the production function in economics and the "cost-benefit" scenario analysis, establishes a calculation method of the economic benefit of green mine based on the "cost-benefit" factor, and on this basis, carries out an empirical research taking gangue filling mining technology of a large coal enterprise as an example.The results show that the ecological and social impacts in the process of mineral resources development and utilization, as well as the output increment brought by technological innovation are simultaneously brought into the "cost-benefit" accounting system of green mine economic benefits.Then, according to the example, it is found that from 2003 to 2021, adopting green mining technology——gangue filling mining technology can bring additional economic benefits to enterprises amounting to 2.461 billion yuan, accounting for 23% of the total revenue of the mine in the past 20 years.This study has theoretical and methodological reference for further excavating the endogenous power of green mining development.

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