矿山环境恢复治理保证金制度是我国进行矿山治理的重要手段,但由于运作不规范暴露出的各种问题导致矿山环境并未得到有效改善,并在当前下行的经济形势与低迷的市场环境下使矿业企业负担更为沉重,抑制企业发展与产业升级.本文通过分析我国矿山环境恢复治理保证金制度演进与现状,提出扩大支取范围、改变提取返还方式、实行矿山环境恢复治理披露制度、完善外部监督、推进第三方治理的矿山环境恢复治理保证金规范运作建议.%Mine rehabilitation bond system is an important measure for mine rehabilitation in China.However, many problems due to the improper operation of mine rehabilitation bond system leads mine environment have not been improved effectively.In the context of economic recession and market downturn, these problems leads heavier burden for mining enterprises instead.The enterprise development and industry upgrading will be affected as well.This paper analyses the development and current situation of mine rehabilitation bond system in China, and raises policy suggestions on operating mine rehabilitation bond system properly, such as enlarge the context of drawing, change the measure of extract and return, implement the disclosure on mine rehabilitation, perfect the external supervision, and carry the third-party rehabilitation forward.
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