矿产资源有偿使用体现的是作为自然资源资产所固有的价值，是一种自然资源权益；矿业权价款体现的是矿产资源勘查投入所创造的价值，是一种资本权益。自然资源权益与资本权益既有内在联系又有区别。联系体现在这两种权益虽然性质不同，但其价值基础共处于一个矿产资源资产的实体之中。因而这个资源资产价值，已不是纯自然资源生成，而是物化了人类的活劳动和物化劳动的价值。二者的区别则主要表现在价值来源不同、权益的主体不同、权益的实现环节以及权益价格的形成机制不同。为此，要建立作为自然资源资产的矿产资源国家权益金制度。%The paid use right of mineral resources is relfected by the intrinsic value of natural resources as assets, while it is also an interests of natural resource; Property attribute of mineral right cost is relfected by the creation of value through the exploration of mineral resources, while it is a capital equity. There are both internal connections and differences between natural resources equity and capital equity. The internal connections are relfected by difference between the nature of these two interests, but the total value of the foundation lay into an entity of mineral resource assets. Thus this asset value of the resource, is not only generated purely by natural resources, but also generated by materialized values of human labor and materialized labor. Difference between these two interests is mainly relfected by the different sources of value, different subject interests, the interests of the different aspects of the formation mechanisms and equity prices. In the end, we purposed to establish a national equity mineral resources reserve system as a natural resource assets.
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