矿产资源财务学理论框架的构建

CONSTRUCTION OF FINANCE THEORETIC FRAMEWORK OF ORE RESOURCES

矿产资源是经济可持续发展的重要物质基础。矿产资源的合理、有效配置从宏观与微观管理上都有重要的现实意义。财务学是人们研究如何对稀缺资源进行跨时间配置的,并以价值管理为核心范畴的一门学科。矿产资源是耗竭性的自然资源,既有自然资源的共性,又有自己的独特性,必然带来特殊的财务问题,因而有必要建立矿产资源财务学这门新学科。对此,从价值是财务学与矿产资源的关键纽结点及财务学的学科范围与特点可以弥补现有矿产资源问题研究不足的两方面分析矿产资源财务学的耦合性,并初步构建了由基础理论和运行理论组成矿产资源财务学理论框架,其中基础理论主要是包括矿产资源财务学的理论基础、目标、核心范畴等方面问题,而运行理论是由矿产资源国家财务学和矿产资源企业财务学组成。

Ore resources are a vital base for the sustainable development of economy, their rational and effective allocation is of significance in macro-and micro-scopic management. Finance is a subject which is used to study how to allocate the rare resources in a time-spanning scale with value management as its core. Ore sources as a kind of consumed natural resources, has not only the common features of natural resources, but also their unique features, which will bear a unique financial management. So it is necessary to establish a new subject ore resources finance. This paper, based on the combination of finance and ore resources, studies the coupling of these two subjects, constructs a theoretic framework of ore resources finance composed of basic theory and operation theory, of which the basic theory covers theoretic base, objectives and cores, the operation theory is composed of ore resources national finance and ore sources enterprise finance.