公允价值计量模式下矿产资源的资产价值管理探索

Study on the Value Management of Mineral Resources Assets Based on Fair Value Measurement Model

在综述国内外研究成果的基础上,通过对矿产资源和矿产资源范畴的界定,明确了矿产资源的资产价值表现及其价值构成,探讨了对矿产资源资产进行公允价值计量的特殊环境,在此基础上,提出了以公允价值对矿产资源资产进行计量的设想。

Based on the research at home and abroad, the article defines the mineral resources and the areas of mineral re- sources, clears the form and composition of the value in the mineral resources assets, and discusses the special environment of measuring the mineral resources assets in fair value. Based on all these, a brainchild which uses the fair value to measure the mineral resources assets has been put forward.