浅析地勘单位改制转企矿权会计处理

Discussion on Accounting Management for Mining Rights in Restructuring to Enterprises of Geological Prospecting Units

文章针对地质勘查单位改制转企的大趋势,收集相关法律、法规及有关资料,概述了地质勘查单位改制中所拥有的地质勘查成果的会计处理:即对矿权价款的确认、探矿权会计科目的归属、采矿权作为无形资产的摊销及后期投入资本化等问题的会计处理方面进行了探讨。

Based on the development orientation of the restructuring of geological prospecting units, the paper collects some materials related laws and regulations, and discusses the accounting management for geological prospecting results in restructuring of geological prospecting units: namely, confirmation on the price of mining rights; the ownership of the accounting subject of exploration rights; apportioning and selling mining rights as invisible assets and later invested capitalization.