铁矿产品矿产资源补偿费计价调整系数研究——以安徽省为实证

Research on Valuation Adjustment Coeffi cient with Regard to Mineral Resources Compensation Fees of Iron Products——Taking Anhui Province as an Example

文章在对矿产资源价值理论分析的基础上,对安徽省6个样本矿山企业2008-2012年统计数据进行铁矿产品成本分析调查,运用原矿还原法以原矿产品和选矿产品为征收对象分别测算原矿销售收入,对比分析了因计征产品对象的不同而产生的矿产资源补偿费应征额的差异。在此基础上,提出了以精矿征收作为计征对象时,其补偿费核算应增加有动态调整机制的补偿费计征调节系数,计价调整系数为0.70-0.75之间,以适应矿产资源资产化管理要求。

On the basis of analyzing the theory of mineral resource value, this paper has analyzed and investigated the cost of iron ore products through the statistics between 2008 and 2012 which came from the six sample enterprises in Anhui province. With undressed ore products and ore dressing product as the objects to levy compensation fees, this paper calculates the sales revenue respectively by using crudes reduction method. It has comparatively analyzed the difference amount of payable mineral resources compensation fees which resulted from the different levied product objects. On this basis, this paper offers that when we levied compensation fees on the concentrates, the method of accounting should be added the adjustment coeffi cient of compensation duty with dynamic adjustment mechanism. The valuation adjustment coefficient is between 0.70 and 0.75 so as to adapt to the mineral resources capitalized management.