区域矿产资源资产价值核算研究

Study on the value accounting of regional mineral resources assets

矿产资源资产是自然资源资产的重要组成部分,其价值能否得到准确核算,事关管理者能否对其所辖区域矿产资源进行合理有效的管理。本文针对矿产资源资产从实物计量到价值计量的价值转换难题,根据区域矿产资源资产价值内涵及核算特点,参考SEEA2012对各项自然资源资产价值计量思路,探讨了区域矿产资源资产的存量和流量价值核算方法;在此基础上,以ZJ地区主要矿产资源为例,对该地区的矿产资源资产进行了价值核算,并就估算结果进行了原因分析。该研究为区域矿产资源资产价值核算提供了一种思路,也对该方法的推广应用具有一定的参考价值。

Mineral resources assets are an important part of natural resources assets,whether their value can be accurately accounted have a significant impact on whether managers can make rational and effective management of mineral resources in their areas.Aiming at the difficulty of converting mineral resources assets from physical quantity measurement to value measurement,according to the value connotation and accounting characteristics of regional mineral resources assets,and the value measurement of natural resources assets from SEEA2012,this paper discusses the stock and flow value accounting methods of regional mineral resources assets.On this basis,we take the main mineral resources in Zhejiang Province as an example to study the value accounting of mineral resources assets in this area,and the reasons for the estimated results are analyzed.This study provides an idea for the value accounting of regional mineral resources assets,it also has certain reference value for the popularization and application of this method.