Mineral resources are closely related to natural resources such as land and forests. Exploitation of mineral resources will inevitably destroy land and vegetation, destroy forests, and thus have a negative impact on the ecosystem. At the same time, a large number of waste rocks and tailings, mine pit and mineral processing sewage, toxic and harmful gases and dust are discharged in production, which further encroaches on land, pollutes rivers and water bodies, reduces air quality and brings harm to the natural environment. However, in the long-term development and utilization of mineral resources in China, the ecological environment has suffered serious damage. Environmental pollution caused by waste gas, waste water and waste residue discharged by mining industry; Geological disasters such as collapse, landslide, soil erosion and ground collapse caused by mining have not been highly valued and effectively controlled. The problem of mine environmental damage caused by the development of mineral resources is becoming increasingly prominent and intensified. At present, the ground subsidence area caused by mining in China has reached 87,000 hectares, and the accumulated storage of various solid wastes generated by mining and mineral processing has reached more than 6 billion tons, accounting for about 70% of China's total industrial waste discharge. It discharges more than 3 billion tons of industrial wastewater every year, accounting for 10.3% of the total industrial waste discharge in China.

Building a resource-saving and environment-friendly society and implementing the strategy of sustainable development require us to establish a compensation mechanism during the development and utilization of mineral resources to repair and make up for the ecological damage and environmental pollution caused by the exploitation and production of mineral resources. Therefore, the author thinks that a special national ecological compensation fund should be set up to accomplish this task. The source of funds for the national ecological compensation special fund should be the tax collected in the process of mineral resources development and utilization, mainly the mineral resources compensation fee and resource tax, which reflects the nature of taking from and using in mines. The fund, operated by specialized agencies, is mainly used by the government to subsidize the activities of mining enterprises to repair the ecological environment and control the ecological environment damage caused by mining activities, to establish an ecological environment compensation mechanism caused by the development and utilization of mineral resources, and to promote the sustainable development of the mining economy.