中文摘要：

资源和环境成本的外在化使得稀土行业的收益水平极其不真实，虽然国家出台了一系列政策试图解决资源价值和环境补偿问题，但稀土行业收益核算仍表现为不完全成本。为了，研究稀土行业真实效益水平，本文基于不同成本视角对其成本收益状况进行深入分析。研究发现，资源环境成本对稀土企业收益影响巨大；完全成本下的稀土价格依然过低，稀土行业并非暴利行业。实行完全成本核算，有利于实现资源价格和价值的统一，促进稀土行业健康、稳定发展。

英文摘要：

The externalization of resource and environmental costs makes the income of rare earth industry extremely untrue. Although there has been a series of policies introduced to resolve these problems, the cost of rare earth industry in revenue accounting is still showed incomplete. In order to study the real level of rare earth incomes, this paper deeply analyzes its cost benefit situation based on the different cost perspectives. The results show that the resource and environmental costs have a great influence on corporate earnings,that the rare earth industry is not a lucrative industry because the resource price is still too low under full cost accounting. By introducing the full cost accounting, it is propitious to realize the unity of resource price and value,and to promote the development of rare earth industry healthy and steady.