采掘业企业在发展过程中依赖自然资源的开发会带来环境破坏,需要履行资产弃置义务。本文选取2007-2013年沪深两市的采掘业企业作为研究样本,从公司特征角度对于其资产弃置义务的履行意愿进行分析。研究发现:公司对于资产弃置义务的履行情况仍处于较低水平;同时,公司规模越大,综合风险越小,盈利状况越好,采取海外上市融资、履行资产弃置义务的意愿越高。 Extractive industries rely on the development of natural resources in the development process will bring environmental damage, the need to fulfill the obligation to dispose of assets. This paper selects the extractive enterprises in Shanghai and Shenzhen stock markets from 2007 to 2013 as the research sample, and analyzes the willingness to perform the obligation of discarding assets from the perspective of the company characteristics. The study found that: the performance of the company’s obligation to dispose of assets is still at a low level; meanwhile, the larger the scale of the company, the lower the overall risk and the better the profitability, the higher the willingness to take overseas listing and financing and perform the asset disposing obligations.