矿产资源资产评估的有关问题  

PROBLEMS ON ASSETS ASSESSMENT OF MINERAL RESOURCES

作　　者：刘宝春 马文洪 

机构地区：[1]吉林省地质矿产厅 [2]吉林省矿产勘查开发局

出　　处：《中国地质矿产经济》2000年第7期10-13,共4页China Geology & Mining Economics

摘　　要：矿产资源资产评估是保护、使用矿产资源 ,防止国有资产流失的重要手段。文章对有形资产性质的矿产资源实物资产的评估和无形资产性质的矿产地勘探报告、有价值的勘查资料以及矿业权的评估阐述了作者的意见和看法。Assets assessment of mineral resources is important means of protecting and utilizing mineral resources and avoiding waste of state owned assets. The paper expounds the opinions on assessment of mineral resources assets in kind with tangible asset characteristics, and ideas on assessment of exploration report, valued prospecting materials and mining property with intangible asset characteristics.

关 键 词：矿产资源 矿业权 资产评估 实物资产 

分 类 号：TD8[矿业工程—矿山开采] F407.133[经济管理—产业经济]