Mine Ecological Restoration Fund: Decentralized Management Model and Accounting Process

Abstract

The mine ecological restoration fund system is a key task in the construction of ecological civilization. However, the existing accounting system, basic framework, and process handling are insufficient to meet the market-oriented demands of the mine ecological restoration fund. Based on this, this paper, using a decentralized logic approach, designs a decentralized management model for the mine restoration fund, incorporating’s classified financing-blocked usage layered management. This model explores the accounting elements of the fund, and based on the characteristics of fund management and flow, accounts for fund income, expenditure, and termination stages, presenting a comprehensive view of the fund's flow process. This paper explores the design of the mine ecological restoration fund's accounting system and the optimization of its funding sources, providing theoretical and empirical support for the accounting of the fund by mine enterprises, government departments, and social investors, and contributes to the improvement of the mine ecological restoration fund system framework.