Research On Value Accounting And Dynamic Changes Of Natural Resources In The Main Mining Process Of Xieqiao Coal Mine

Coal resource development makes great contribution to social economic development in China.However,due to the long-term lack of scientific management systems and accounting methods resulting in the value of natural resources during coal mining is still unclear,taking Xieqiao Coal Mine as a case,calculating the physical quantity and value of natural resources changing over time and further revealing internal law of this variation.The main research results are as follows:(1)The research object of natural resources accounting in this study are defined as coal resources,land resources and water resources through field investigation and relevant data analysis,among which land resources are mainly cultivated land.According to the relevant data of Xieqiao Coal Mine,the change of physical quantity of natural resources in the main mining process of Xieqiao Coal Mine was studied.Among them,the recoverable reserves of coal resources continued to decrease until the coal resources weres exhausted and underground coal mining will cause surface deformation and subsidence.To specify,in this paper,we introduced the software to predict the collapse of Xieqiao Coal Mine in the future mining process based on the mining subsidence parameters which can be obtained by the principle of probability integral method.The results show that the final collapse area of Xieqiao Coal Mine reaches 3554hm~2,and the collapse depth reaches 21.24 m.Affected by the mining subsidence,the land resources within the Xieqiao Coal Mine were only 1395hm~2when it was finally scrapped and shut down.Combined with the mining subsidence line,it i s estimated that the water area of the coal mining subsidence area of Xieqiao Coal Mine will eventually reach 2,420hm~2,and the amount of water resources will be 149 million m~3.The surface environment system of Xieqiao Coal Mine is gradually evolving from a land environment to a water and land complex environment.(2)Based on the comprehensive analysis of the existing natural resource accounting literature,the appropriate resource value accounting method is selected to calculate the value of the three natural types of coal resources,land resources and water resources,and further obtained the total value of natural resources in the main mining process of Xieqiao Coal Mine by accumulating(2955.97 million yuan in 2000,8000.77 million yuan in 2010,4899.71million yuan in 2015,4502.87 million yuan in 2019,3551.04 million yuan in 2025,2424.85million yuan in 2030 and 1475.35 million yuan after final scrap,respectively).In the main mining process of Xieqiao Coal Mine,the total value of its natural resources has a tendency of increasing initially and decreasing afterwards.According to the sensitivity analysis method,coal market price,the quantity of land resources and water resources are the main factors affecting the value of natural resources in Xieqiao Coal Mine.Among them,the value of coal resources is affected by the fluctuations of coal market prices,showing a fluctuating trend of increasing initially and decreasing afterwards until the value of coal resources finally be zero.The continuous decrease in the quantity of land resources makes the value of land resources shows a trend of declining.The value of water resources in Xieqiao Coal Mine has shown an increasing trend,and the proportion of the total value of natural resources in Xieqiao C oal Mine has been increasing.(3)Based on the scenario analysis method,this paper predicated the value of natural resources in the future mining process of Xieqiao Coal Mine,the results show that the value of water resources in Xieqiao Coal Mine in the future has huge value-added potential.Under the premise that the mining of coal resources in Xieqiao Coal Mine is converted into economic resources,the waters in the subsidence area of Xieqiao Coal Mine can play its role in improving the surrounding environmental quality and in enhancing the value of surrounding land resources by corresponding comprehensive measures.Therefore,under spillover theory of effect value of the waters in the mining subsidence area of the Xieqiao Coal Mine,the total value of natural resources will not decrease significantly with the depletion of coal resources in the mining process the full development and utilization of water resources in subsidence areas can realize the appreciation of the total value of natural resources in coal mines to a certain extent in the future.