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

The externalization of resource and environmental costs makes the income of 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.