矿产资源核算研究

Study on mineral resources accounting

矿产资源是经济社会发展的重要基础。其价值核算是当今经济社会发展和生态文明建设进程中一个重要命题,成为目前世界各国政府及理论界普遍关注的焦点问题。本文分析了资源核算的研究现状、内容、方法及存在的问题,界定了矿产资源核算的内涵及对象,论述了矿产资源核算的理论基础、意义及方法,构建了矿产资源核算的基本框架。

Mineral resources are an important foundation for economic and social development .The value accounting is an important proposition in today ’ s economic and social development and ecological civilization construction in the process ,become the focus of attention at present ,governments around the world and theory circle .This paper analyzed the present situation of research on resource accounting , content ,methods and the existing problems ,defines the connotation and objects of mineral resources accounting ,it discusses the basic theory of mineral resources accounting ,the significance and the method , constructs the basic framework of mineral resource accounting .