中文摘要：

针对稀土产业生产经营的外部性特征,如环境污染、可持续发展困境等,建立稀土企业可持续发展风险准备金制度是非常有必要的.文中立足于对＂风险＂、＂保证金＂、＂可持续发展基金＂等制度的辨析,提出了＂稀土企业可持续发展风险准备金制度＂这一创新性概念,并从内涵和外延角度进行了释义,认为风险准备金属于稀土企业,不仅可以保证稀土企业充足的现金流,保证企业的可持续发展,促进资源合理开采和利用,也可以防止稀土企业将私人风险转化为公共风险,并能充分体现政府的宏观调控意图.

英文摘要：

The rare earth industry production and management reflect the external features, such as environmental pollution, sustainable development dilemma. It is necessary to establish risk reserve system for rare earth industry＇s sustainable development. This article analyzes the connotation and extension of risk reserve system for rare earth industry＇s sustainable development based on related concepts like ＂risk＂, ＂security＂, ＂sustainable development fund＂. Risk reserve can ensures the rare earth enterprises sufficient cash flow and the sustainable development, promotes rational resources exploitation. It can also prevent rare earth enterprises from converting private venture into public risk by reflecting government＇s macro-control intention.