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矿产资源所有权权益的实现方式 被引量:7

Discussion on Implementation of the Equity of Mineral Resource Ownership
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摘要 解决如何合理评估和收取矿产资源所有权权益(矿权益),以及如何实现矿权益的保值、增值这两个问题,不一定要拘泥于费用化模式还是资本化模式。对矿权益进行了理论分析。提出按消耗储量额定矿权益的方法;由一个部门(最好是矿管部门)以一个名目(矿权金)征收矿权益;矿产地民众参与矿权益分配;用矿权益建立矿业发展基金,市场化运作,以长盛不衰。赞同用矿权益建立国家矿产资源主权基金,提取其分红充实社会福利基金。 This paper offers that the method for determining the equity of mineral resource ownership should be according to the amount of consumption and reserves. It suggests that the rights and interests of mineral resource ownership should be levied by one department (especially the department responsible for mining work) with one name (mineral royalty); the people who lived in mineral deposits should participate in the distribution of the rights and interests of mineral resource ownership; establishing mining development fund by rights and interests of mineral resource ownership, and eternity market-oriented operation. This paper agrees to establish national sovereign fund of mineral resources, and extract its dividend to enrich the social welfare fund.
出处 《中国国土资源经济》 2011年第12期14-16,26,共4页 Natural Resource Economics of China
关键词 矿产资源 所有者权益 资本化 费用化 权利金 基金 mineral resources owner’s equity capitalization expensing royalties fund
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