我国矿产资源产权制度问题研究

Study on the property rights system of mineral resources in China

十八届三中全会决定提出“要健全国家自然资源资产管理体制,统一行使全民所有自然资源资产所有者”,这是健全自然资源资产产权制度的一项重大改革,也是对我国自然资源资产管理体制改革提出的新的要求。针对矿产资源而言,我国矿产资源资产产权关系模糊,矿产资源资产产权制度不完善,矿产资源所有者权益归属不明确、分配不均衡,在很大程度上影响了矿产资源资产负债表编制的科学性和准确性,进而影响了我国生态文明建设和可持续发展。本文从我国矿产资源管理改革历程出发,剖析矿产资源产权制度上存在的问题,结合其对矿产资源资产负债表编制工作的影响,提出几点改进的建议,以期为健全我国矿产资源资产产权制度提供参考。

The Third Plenary Session of the 18th CPC Central Committee decided to“improve the national natural resource asset management system and uniformly exercise the ownership of natural resource assets owned by the whole people”,which is not only a major reform to improve the property rights system of natural resource assets,but also put forward new requirements for the reform of China s natural resource asset management system.For mineral resources,the property rights relationship of mineral resources assets in China is fuzzy,the property rights system of mineral resources assets is imperfect,the ownership of the owner s equity of mineral resources is unclear and the distribution is uneven,which affects the scientific preparation of the balance sheet of mineral resources to a great extent and hinders the construction of ecological civilization and the sustainable development of mineral resources in China.Starting from the reform process of China s mineral resources management,this paper analyzes the problems existing in the ownership and distribution of mineral resources asset property rights,combined with its impact on the preparation of mineral resources balance sheet,and puts forward some suggestions for improvement to provide reference for perfecting China s mineral resources asset property rights.