矿业权出让转让及矿产资源开发整合审计主要内容和方法

Main Contents and Methods of Integrated Audit for Mining Right Sale, Transfer and Development of Mineral Resources

矿产资源审计是资源环境审计的重要组成部分,内容主要包括矿产资源开发利用、矿业权管理以及相关资金征收、管理和使用等情况。审计中发现,违规审批设立的矿业权往往会通过后续转让特别是国企与民企间转让获取巨额利益,矿产资源开发整合中有时还存在以整合名义扩大矿区范围、规避招拍挂等问题。本文主要从矿业权出让、转让和矿产资源开发整合三个方面,探讨审计的主要内容和常用方法。

Mineral resource audit is an important part of resource and environment audit and mainly covers exploitation and utilization of mineral resources, mining fight management, collection, management and use of related funds. It has been found in audit that, the mining right established through illegal review and approval often gets huge benefits generally through subsequent transfer of the mining right, especially transfer between state-owned enterprises and non-governmental enterprises, and there are still some problems in the development and integration of mineral resources, such as expanding the scope of mining area in the name of integration, avoiding bidding and auction with illegal methods. This paper mainly discusses the main contents and methods of mineral resource audit from three aspects： sale of mining fights, transfer of mining rights, and integration of mineral resource development.