采矿权性质的研究

Study on the nature of mining right

在目前的会计处理中,采矿权仅作为无形资产处理,即作为企业开采矿产资源时取得的超额收益所付出的代价进行处理。这一种处理方式带来了许多问题,如矿产品成本不真实,国有资产权益受到侵害,矿产资源不能合理利用,采矿企业产生暴利等等。为此,本文对采矿权性质进行研究,论证矿产资源的价值,并提出应将采矿权作为承载矿产资源转移价值的载体。

Current accounting standards recognize that mining right is only identified as a kind of intangible assets, which is the payment for achieving the excess earnings when enterprises exploit the mines. However, this method brings many problems, such as the inauthenticity of the product costs, the violation of state-owned assets, the improper use of mines, and huge profits of several mining enterprises. Therefore, the author studied the nature of mining right, argued the value of mining resources and pointed out that mining right is better identified as a carrier for transferring mining resources.