非油气矿产资源会计问题研究  

Study on Construction in Framework of Accounting Standards for Extraction of Non-oil/gas Mineral Resources

作　　者：李恩柱[1] 

机构地区：[1]山东财政学院会计学院,250014

出　　处：《会计研究》2008年第4期3-10,共8页Accounting Research

摘　　要：本文采用理论分析的方法,结合现代会计理论和矿产资源权益价值理论的内涵,系统地分析了在我国全新的矿产资源市场化管理模式下非油气矿产资源会计问题研究的必要性,并根据国际、国内会计界的相关研究成果,提出了非油气矿产资源资产的定义,论述了全新的适合我国会计发展现状的非油气矿产资源会计的特有构成内容,期望本文能对我国矿产资源会计理论的研究起到一定的推动作用。This paper,with the modern accounting theory and the equity-value theory of mineral resources,systematically analyses the limitations of current system of accounting under the new managerial mode of marketing for mineral resources in China.According to the related achievements of internal and external accounting research and on the base of CAS No.27,the paper suggests a definition for assets of non-oil/gas and also constructs a new framework of accounting standards for non-oil/gas mineral resources,which would adapt to the domestic status of accounting。The objective of this paper is to promote the study of accounting theory in mineral-resources

关 键 词：权益价值理论 非油气矿产资源 会计准则 必要性 

分 类 号：F426.1[经济管理—产业经济] F406.7