政府与企业矿业权矛盾成因探析

Study on the Cause of Mining Property Contradiction between Government and Enterprise

矿业权矛盾的核心是行政垄断性供给与市场化需求的不配比,解决问题的关键是梳理政府与企业之间的矛盾成因。首先整理了政府与企业矿业权矛盾案例,明确矿业权矛盾表现形式;其次建立矿业权估价公式,分析矿业权交易在宏观供需层面的矛盾,并以现有矿业权制度为背景,分析管理体制能否有效抑制矿业权矛盾;最后从会计制度层面,分析矿业权核算在微观企业层面的矛盾。研究表明宏观供需不匹配导致矿业权矛盾,而微观管理制度和企业会计核算制度的不完善将这一矛盾继续深化。

The key of mining property problem is the inconsistency between administrative monopoly supply and market demand,the solution is clear out the causes of the contradiction between government and enterprises.Firstly this paper collects the cases of such contradiction and explore the conflict manifestation;Secondly establishes mining property estimation formula,and then analyses the contradiction of mining property on supply and demand in macro level;Thirdly based on existing systems,demonstrates whether the contradiction can be alleviated;Finally from the angle of accounting system,it analyses mining property contradiction in micro-enterprise level.Research indicates that improper matching between supply and demand is the root of contradiction and the defect of management mechanism and accounting system aggravate the contradiction.