基于新储量分类标准的矿产资源价值宏观核算:以铁矿石为例

Study on monetary asset macro accounting of mineral resources:take iron ore as an example

矿产资源资产实物量账户价值化问题是编制矿产资源资产负债表的难点,本文在研究梳理矿产资源资产实物量账户与价值量账户编制要素、表式结构的基础上,基于新储量分类标准,采用市场价值法对铁矿石的资产价值进行宏观核算,并对核算结果进行应用性分析。研究结果表明:2017年我国铁矿石精矿资源实物量账户为848.88亿t,其中具备经济价值的可采储量核算为价值量账户为2429.8亿元;铁矿石2017年的资源耗竭量价值68.23亿元,环境经济核算后的行业绿色GDP产值为1078.67亿元,较传统GDP产值下降6%。

How to value physical asset accounts has been the difficulty of compiling liability tables for mineral resources.Based on the study of asset accounts compilation and structure,this paper applying market valuation method to measure the value of mineral resources from a macro view,providing a case study of iron ore.The analysis of the results indicates that in China physical accounts of iron ores and concentrates in 2017 is 84.888 billion tons,in which monetary accounts for economical exploitable reserves is 242.98 billion yuan.The value of iron ore resource depletion is 6.823 billion yuan in 2017.After being accounted by SEEA,green GDP of the industry becomes 107.867 billion yuan and declines about 6%compared to traditional GDP.