其他摘要：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.
