论中国矿产资源的资本化改革  

Capitalization Reform of Mineral Resources in China

作　　者：朱学义[1] 张亚杰[1] 

机构地区：[1]中国矿业大学管理学院,徐州221008

出　　处：《资源科学》2008年第1期134-139,共6页Resources Science

基　　金：江苏省教育厅哲学社会科学基金(编号:06SJD790053);国家自然科学基金:"矿产资源权益价值理论及资本化问题研究"(编号:79670094)接续开发项目;2006年"江苏省哲学社会科学重点学术著作出版专项资金资助"

摘　　要：矿产资源资本化改革由朱学义教授1996年主持国家自然科学基金项目时提出。经济学、会计学中的"资本化"用于矿产资源管理时有其特定的含义,即矿产资源资本化指将矿产资源确认价值,进行资本运营,并按会计"资本化"方式处理的过程。它有三层含义:一是采矿权购入资本化;二是探矿权占有资本化;三是矿产资源所有权收益资本化。我国矿产资源从"无偿划拨使用"到"有偿使用"是一个"资本化"的改革过程,经历了矿产资源资本化的"导向"阶段、"启动"阶段和全面"实施"阶段。这一"资本化"改革过程与过去长期以来无偿开采矿产资源形成显明的对照,还同理论界提出的矿产资源"资产化"改革相区别。本文设置了全面资本化的域集,由资源税、资源补偿费、存量探矿权使用费和探矿权价款、增量探矿权使用费和探矿权价款、存量采矿权使用费和采矿权价款、增量采矿权使用费和采矿权价款六项内容组成。通过对我国矿产资源管理体制改革的过程进行总结、分析、判断,从理论和实践的结合上阐述矿产资源资本化改革的内涵、实质,以便将其改革工作进一步推向深入。The concept of capitalization reform of mineral resources was created by Xue-yi Zhu in 1996. The concept of capitalization, which is originated from economics and accounting and introduced into mineral resource management, has its specific signification. Capitalization of mineral resources refers to a process in which resource value as well as management is capitalized through accounting method. This concept includes three folds of meaning： capitalization of mineral resources purchase, capitalization of mineral resources possessing and exploration, and capitalization of mineral resources ownership, which made a great change from ＂the free resource use＂ to ＂paid resource use＂. The process of capitalization reform of mineral resources in China experienced the orientation stage, initiation stage and implementation stage. The reform process differs from free exploitation of mineral resources in the past years and the ＂asset-like management＂ reform theoretically. In this article, the capitalization mineral resources is expressed in six terms, namely, resource tax, resource compensation fees, mineral exploration right user＇ s fee and mineral exploration right purchase price of stock amount mineral, and mineral exploration right user＇s fee and mineral exploration right purchase price of incremental amount mineral. Based on summary, analysis and judgment of the process of mineral resources management system reform in China and combined with the review of related theories and practices, the authors make a specification on the concept, necessity, essential and the significance of mineral resources capitalization so as to further deepen the reform of mineral resources capitalization.

关 键 词：矿产资源 资本化 矿产资源资本化 资本化改革 

分 类 号：F426.1[经济管理—产业经济]