试论开展矿产资源核算体系研究的重要意义

Important Significance of Researches into Accounting System of Mineral Resources

开展矿产资源核算体系研究具有重大意义:矿产资源核算体系的建立,支持着国民经济核算方法、资源核算的理论和方法、核算系统模型和综合资源政策及新发展模式等专题研究;通过矿产资源核算体系的建立合理地约束资源消耗的速度,可提高资源利用的国民经济效率;确定资源价值,进行资源核算,可从根本上解决资源利用效益问题;矿产资源核算是界定产权关系,加强矿产资源管理及开发管理是改革矿业体制的关键;资源核算为可持续发展战略的实施提供了一个崭新的视角和核算工具。

Researches into accounting system of mineral resources have the important significance. Establishment of accounting system of mineral resources will support the researches into special topics such as accounting way of national economy, the theory and method of resource accounting, the models of accounting system, comprehensive resource policy and new development models. At same time it will rationally limits the rate of resource consumption, increases national economy efficiency of resource use, evaluates resources, fulfil resource accounting and thoroughly solves the problem of resource use effect. Mineral resource accounting is the key link to delimit the property rights and strengthen the mineral resource development management and reform the system of mining industry. Resource accounting provides the new accounting means for realizing sustainable development strategy.