论我国矿产资源资本化改革的新思路  

New Thoughts on Capitalizing Reform of Mineral Resource

作　　者：朱学义[1] 戴新颖[1] 

机构地区：[1]中国矿业大学管理学院,江苏徐州221116

出　　处：《中国地质大学学报（社会科学版）》2010年第6期41-44,共4页Journal of China University of Geosciences(Social Sciences Edition)

基　　金：国家自然科学基金(79670094)接续开发应用项目

摘　　要：我国目前矿产资源管理体制改革主要存在四大问题:一是矿业权市场存在着资金盲目流动的现象;二是矿业权竞价出让存在着"炒作"资源价格的现象;三是矿业权收益分配存在着理论依据不足、分配关系模糊的现象;四是不少矿山企业将矿区生态治理的包袱甩给政府。解决这些问题的新思路是:破除探矿权的"物权所有权"属性,将其确认为"用益物权";设立"发现权",确认发现权价值予以"商品化";设立"开采权",由矿山企业付费取得;国家征收的"资源税"应改为"环境资源税"或"资源损失费";国家征收的"矿产资源补偿费"应改为"资源替代费";对国家收取的"矿山地质环境恢复保证金"进行资本化运作。There are four major issues in the reform of mineral resource management system in our country at present： first,there is a phenomenon of money＇s blindly flowing in the mining right market;second,the phenomenon of bidding mining right exists in the course of assigning resource price;third,income distribution of mining rights lacks the theoretical basis and the distribution relationship is ambiguous;and fourth,the government starts taking the ecological management of mining areas instead of enterprises themselves.New methods of resolving those problems are： breaking the prospecting property ownership and identifying it as usufruct;establishing finding right and confirming and commercializing the value of finding right;establishing exploitation right which can be gained by paying fees;the government＇s levying resource tax which should be changed into environmental resource tax or resource loss fees;the government＇s levying mineral resource compensation fees,which should be changed into resource substitution fees;and capitalizing geologic environment restoration margin that is levied by the government.

关 键 词：矿产资源 资本化改革 发现权 资源税改革 

分 类 号：F426.1[经济管理—产业经济]