矿产资源立法对矿产资源资产核算的影响研究

Research on the influence of legislation on mineral resources assets accounting

自然资源相关法律是构建国家自然资源治理体系和提升治理能力的重要依据。矿产资源立法是调整涉及矿产资源的社会关系与行为规范的重要活动。矿产资源核算服务于矿产资源管理的需要,反映矿产资源的社会关系行为及结果,矿产资源法律是构建自然资源核算框架体系参考的重要内容。通过矿产资源资产核算结构分析,目前我国的矿产资源法中,明确了矿产资源的概念和范围,确定其所有权、矿业权等权属,为矿产资源核算的主体、对象,以及核算范围等提供了依据。本文分析其对资产核算影响,根据立法涉及矿产资源资产核算主体、核算制度、权责划分,以及矿产的资产与负债确认的相关内容,分析了立法对矿产资源资产统计核算、受托责任、矿业权核算与负债核算的影响,提出基于立法角度的完善矿产资源资产核算的建议,确立矿产资源统计核算的基本制度,建立基于矿业权制度市场权责交易与统计资产核算,在负债核算上依据矿区修复与矿业法律责任确认负债。

The law related to natural resources is an important basis for building a national natural resources governance system and improving governance capacity.The legislation of mineral resources is an important activity to adjust the social relations and behavior norms related to mineral resources.Mineral resources accounting serves the needs of mineral resources management and reflects the behavior and results of social relations of mineral resources.Mineral resources law is an important reference for the construction of natural resources accounting framework system.Through the analysis of the structure of mineral resources assets accounting,the concept and scope of mineral resources are defined in China's mineral resources law.The ownership and mining rights of mineral resources are determined,which provides the basis for the subject,object,and scope of mineral resources accounting.This paper analyzes the impact of the legislation on asset accounting.According to the relevant content of legislation involving mineral resources assets accounting subject,accounting system,division of rights and responsibilities,and the confirmation of mineral assets and liabilities,this paper analyzes the impact of legislation on the statistical accounting of mineral resources assets,entrusted responsibility,mining rights accounting and liability accounting,and proposes the improvement of mineral resources assets accounting based on legislation.It is suggested that the basic system of mineral resources statistical accounting should be established,the market rights and responsibilities transaction and statistical assets accounting should be established based on the mining rights system,and the liabilities should be recognized according to the mining area restoration and mining legal liability.