地勘单位矿业权会计核算存在的问题及对策

Problems in Mining Right Accounting of Geological and Prospecting Enterprises and Countermeasures

加强矿业权会计核算,对地勘单位加强矿业权经营,提高经济效益,具有重要作用。矿业权会计核算存在的问题:(1)成本核算没有体现矿业权的无形资产属性。(2)矿业权成本核算不符合新会计准则中相关性、可比性原则和权责发生制的基本假设。(3)缺少计提减值准备的规定。(4)对探矿权终止的相关会计处理规定不全面。文章提出应参照《企业会计准则第27号—石油天然气开采》规定的石油天然气开采中矿区权益的会计处理规定,将矿业权作为无形资产核算;并对完善矿业权会计核算提出具体的对策建议。

It is significant to strengthen mining right accounting for increasing mining right mangement level and economic profit of geological and prospecting enterprises.There are the next problems in mining right accounting: 1.the cost accounting dos'nt reflect intangible asset of mining rights;2.the cost accounting of mining rights is not in line with interrelated and comparative principle in new accounting norms etc;3.it is short of the regulations of drawing devalue;4.there is not rational regulations in the field of accounting operation to the termination of prospecting right.The paper puts forward some proposals for improving mining right accounting in the light of above-mentioned problems.