土地复垦资金保障初探.docxVIP

土地复垦资金保障初探*艳1白中科2，3张继栋2王金满2，3崔( 1 土地复垦资金保障初探* 艳1 白中科2，3 张继栋2 王金满2，3 崔 ( 1. 中国煤炭科工集团北京华宇工程有限公司; 2. 中国地质大学( 北京) 土地科学技术学院; 3. 国土资源部土地整治重点实验室) 摘 要 为实现土地破坏与复垦的动态平衡，保证新建矿山不欠新账，土地复垦资金监管是矿山土地复垦的 重要保障。目前土地复垦资金保障制度需要调节约束与激励双重机制。首先，建立矿山企业与国土资源相关行政 主管部门的共管账户，根据评审通过的土地复垦方案中阶段复垦投资( 估) 概算结果，提前足额提取阶段复垦费用 存入共管账户; 其次，矿山企业编制年度复垦资金预算表，报国土资源相关行政主管部门审批，申请年度复垦资金; 最后，土地复垦资金监管与土地复垦工程验收工作协调进行。同时，制定土地复垦责任人变更的土地复垦资金使 用预案。 关键词 土地复垦 资金保障 采矿权 Discussion on Funds Guarantee of Land Reclamation Cui Yan1 Bai Zhongke2，3 Zhang Jidong2 Wang Jinman2，3 ( 1． School of Lard Science and Technology Beijing Huayu Engineering Co. ，Ltd，China Coal Technology ＆ Engineering Group; 2. China University of Geosciences; 3． Key Lab of Land Consolidation，the Ministry of Land and Resources) Abstract To achieve the dynamic balance between land destruction and land reclamation and ensure that new mines don＇t owe debts，funds supervision is an important guarantee for land reclamation. Currently，the funds supervision system needs a restrictive and incentive dual mechanism. At first，a co-management account belonging to mine enterprises and land resources administration departments should be established，and the full funds for stage reclamation according to the invest- ment budget in reclamation program be put into the account; Secondly，mining enterprises will prepare annual reclamation fund budget table to apply the reclamation investments after approved by the related administration department of land re- sources; Thirdly， the funds supervision and project acceptance work of land reclamation will be completed in phase. Meanwhile，the pre-arranged deposit of land reclamation funds for person alteration needs to be prepared. Keywords Land reclamation，Funds guarantee，Mining rights 土地是人类生产和生活的基本依托，与人类的 生存和发展休戚相关。长期以来，各种生产建设用 地造成的挖损、塌陷、压占和污染的损毁土地，尤其 是耕地，逐年增加。据国土资源部估算［1］，全国各 种人为因素造成破坏废弃的土地约 1 250 万 hm2 ，其 中矿产资源开采活动造成破坏的土 地 约 400 万 hm2 ，占到了废弃土地面积的 32% ; 国土资源部 2007 年发布的《中国地质环境公报》显示，据初步统计， 截止到 2006 年全国矿业开发占用和损