多视角的我国矿产资源资产负债表研究

摘要

编制矿产资源资产负债表对把握国民经济-资源利用-生态损毁-环境效益之间的互动关系具有重要作用.本文确定了矿产资源取得价值用矿业权益金体现,矿产资源使用价值用证实资源资产和潜力资源资产两类体现.矿产资源直接负债用矿山环境治理恢复基金体现,间接负债用直接市场评价法、替代市场评价法和意愿价值评估法评估的编制方案.并提出了扩展矿产资源类别及储量范畴、提高矿产资源开采工业参数取值精确度、完善资源价值估价方法体系,可以扩大矿产资源资产负债表影响的建议.%The compilation of mineral resources balance sheet plays an important role in grasping the interaction between national economy-resource utilization-ecological damage-environmental benefits.This paper determines the mineral resources to obtain the value of mining rights and interests of gold,the use of mineral resources to confirm the use of resource assets and potential assets of two types of assets.Mineral resources direct liability with mine environmental management recovery fund embodied,indirect liability with direct market evaluation method,alternative market evaluation method and willingness value assessment method of the preparation of the program.And put forward the proposal to expand the scope of mineral resources and reserves,improve the accuracy of mineral resources mining industry parameters,improve the resource value evaluation system,and expand the impact of mineral resources balance sheet.