矿产资源会计研究体系的构建

The Construction of Mining Resources Accounting Research System

注重资源开发和利用,发展循环经济,促进人类实现可持续发展,从会计角度对自然资源进行价值核算和管理,就成为目前会计学术界所面临的一个新课题。矿产资源实行有偿化管理后,其所涵盖的资源性资产、成本、耗费、收益、信息披露等确认、计量、报告的会计核算体系的构建,矿产资源的预测、计划、决策、控制、分析、考核等会计管理体系的构建就成为急须解决的问题。

It has become a new issue for the aeademie accounting eireles to seek value aeeotmting and management from the accounting viewpoint in order to emphasize the development and the utilization of resources, develop eircular economy, and accelerate the sustainable development of human wellbeing. After the mining resources compensation is conducted, it may become an urgent problem to solve including the eonstruction of accounting system covering the assets of resources nature, cost,expenditure, income, information disclosure and acknowledge, measurement, report, as well as the construction of accounting management system covering mining resources forecast, planning, decision making, control, analysis, checking and ete..