矿产资源资产价值核算方法与参数估计
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摘要
矿产资源资产是全国人民的宝贵财富,也是服务于自然资源统一管理的重大基础性工作。为了维护矿产资源国有所有者权益和实现矿产资源资产的内在价值,在规范核算范围和充分考虑数量质量以及经济技术属性的基础上,开展矿产资源资产价值核算与参数估计研究。针对核算管理的可操作性需要,采用市场法核算矿产资源资产价值,通过设置转换系数,将资源储量转化为可采储量,并把矿产品市场价格转化为不变价进行计量,可以提高核算方式的稳定性、适用性和可行性,结果便于对比和使用,也有利于查明矿产资源资产真实家底和履行好资产管理的评价考核职责。建议开展新时期矿产资源资产价值核算理论研究及技术研发,以更好地支撑矿产资源资产管理。
Mineral resources assets are the valuable wealth of the people of the country and a major basic task for the unified management of natural resources.In order to maintain the state-owned owner's rights and interests of mineral resources and realize the intrinsic value of mineral resources assets,the research on the value accounting and parameter estimation of mineral resources assets is carried out on the basis of standardizing the accounting scope and fully considering the quantity quality and economic and technical attributes.In view of the operability of accounting management,the market value method is used for the accounting of mineral resources assets.The process is to convert the resource reserves into recoverable reserves by setting the conversion coefficient,and to convert the market price of mineral products into constant prices,so as to improve the stability,applicability and feasibility of the accounting method.The results are easy to compare and use.It is also helpful to find out the real estate of mineral resources assets and perform the evaluation and assessment duties of asset management.Based on the above discussion results,it is suggested that the some relative theoretical study and technical development work of value accounting for mineral resources assets in new period,so as to serving for the mineral resources management.
Mineral resources assets are the valuable wealth of the people of the country and a major basic task for the unified management of natural resources.In order to maintain the state-owned owner's rights and interests of mineral resources and realize the intrinsic value of mineral resources assets,the research on the value accounting and parameter estimation of mineral resources assets is carried out on the basis of standardizing the accounting scope and fully considering the quantity quality and economic and technical attributes.In view of the operability of accounting management,the market value method is used for the accounting of mineral resources assets.The process is to convert the resource reserves into recoverable reserves by setting the conversion coefficient,and to convert the market price of mineral products into constant prices,so as to improve the stability,applicability and feasibility of the accounting method.The results are easy to compare and use.It is also helpful to find out the real estate of mineral resources assets and perform the evaluation and assessment duties of asset management.Based on the above discussion results,it is suggested that the some relative theoretical study and technical development work of value accounting for mineral resources assets in new period,so as to serving for the mineral resources management.
引文
[1] 范振林.矿产资源资产管理体制改革的对策建议[J].矿产保护与利用,2017(5):8-13.
[2] 蒋健明,汪应宏,张玲.铁矿产品矿产资源补偿费计价调整系数研究——以安徽省为实证[J].中国国土资源经济,2015(2):50-53.
[3] 葛振华,赵淑芹,王国岩.多视角的我国矿产资源资产负债表研究[J].中国矿业,2017,26(9):49-52.
[4] 国土资源部储量司,地质勘查司,国家冶金工业局,等.GB/T 17766—1999 固体矿产资源/储量分类[S].北京:中国标准出版社,1999.
[5] 范振林.新时代下矿产资源国有资产管理的探讨[J].现代矿业,2018(6):34-38.
[2] 蒋健明,汪应宏,张玲.铁矿产品矿产资源补偿费计价调整系数研究——以安徽省为实证[J].中国国土资源经济,2015(2):50-53.
[3] 葛振华,赵淑芹,王国岩.多视角的我国矿产资源资产负债表研究[J].中国矿业,2017,26(9):49-52.
[4] 国土资源部储量司,地质勘查司,国家冶金工业局,等.GB/T 17766—1999 固体矿产资源/储量分类[S].北京:中国标准出版社,1999.
[5] 范振林.新时代下矿产资源国有资产管理的探讨[J].现代矿业,2018(6):34-38.