E. B. Weiss. The planetary trust: Conservation and intergenera- tional equity. Ecology Law Quarterly, 1984, 11(4): 495-581.
矿山企业资产弃置债务影响因素与折现率选择研究The Study on the Influencing Factors of Mining Enterprises’ Asset Retirement Obligations and Choose of Discount Rates
米莉, 薛高亮, 张京
矿山弃置, 恢复治理, 影响因素, 折现率Mining Enterprises; Asset Retirement Obligations; Influencing Factors; Discount Rates
《Advances in Environmental Protection》, Vol.2 No.3, 2012-09-26
The article analyzes the influencing factors of mining enterprises’ Asset Retirement Obligations and the measures of restoring mine environment. Combining with four different discount rates (experimentation-oriented inter- generational discount rate, zero social discount rate, unitary environmental discount rate and dual social discount rate), the study sums up various influencing factors on the intergenerational effect and degree of substitution between man-made capital and environmental goods after the mine was abandoned and then analyzes retirement obligation adopted by each factor in calculation of discount rate.