完善我国矿产资源资产清查制度的思考

Thoughts on Improving the Inventory System of Mineral Resource Assets in China

矿产资源资产清查是一项摸清矿产资源资产家底的重要工作。文章对矿产资源资产清查的重点工作进行了系统梳理,并分析研究了矿产资源资产清查与矿产资源国情调查、矿产资源潜力评价的区别与联系。从矿产资源资产价值核算角度,系统比较了典型国家的做法和经验,对矿产资源资产清查工作中的几个关键问题进行了分析与讨论,提出了在资产价格体系建设、压覆矿产资源资产清查、共伴生矿产资源资产清查等方面完善矿产资源资产清查相关工作的建议。

The inventory of mineral resource assets is an important work to find out the property of mineral resource assets in China.This paper systematically sorts out the key work of mineral resource assets inventory,and analyzes and studies the differences and relations between mineral resource assets inventory,mineral resource national situation investigation and mineral resource potential evaluation.From the perspective of value accounting of mineral resource assets,this paper systematically compares the practices and experiences of typical countries,and analyzes and discusses several key problems in mineral resource assets inventory,and puts forward some suggestions on improving the related work of mineral resource assets inventory in the aspects of asset price system construction,inventory of overburden mineral resources and inventory of associated mineral resource assets.