矿产资源资产负债表的价值量表编制研究——以内蒙古地区为例  

A Study on the development of Value Scale of Mineral Resources Balance Sheet——Taking Inner Mongolia as an Example

作　　者：谢晓燕 云雅楠 李燕 XIE Xiao-yan;YUN Ya-nan;LI Yan(School of Economics and Management,Inner Mongolia University of Technology,Hohhot 010051,China;Inner Mongolia Environmental Protection Investment Group Co.,Ltd.,Hohhot 010051,China)

机构地区：[1]内蒙古工业大学经济管理学院,内蒙古呼和浩特010051 [2]内蒙古环保投资集团有限公司,内蒙古呼和浩特010051

出　　处：《内蒙古工业大学学报（自然科学版）》2018年第4期313-320,共8页Journal of Inner Mongolia University of Technology：Natural Science Edition

基　　金：内蒙古自治区高等学校科学研究项目(NJSY16080)

摘　　要：通过编制矿产资源资产负债表的价值量表,实现了更好的摸清矿产资源状况,可为领导干部离任审计提供数据基础.本文分别以资源租金的方法和模拟治理成本的方式核算矿产资源资产及负债的价值,并以"资产-负债=净资产"的会计恒等式,核算出矿产资源净资产的价值,通过内蒙古的矿产资源实物量试编出内蒙古矿产资源资产负债价值量表.研究表明,我区矿产资源在2009-2012期间存在减值.The development of value scale of the mineral resources balance sheet can help to get a better understanding of the status of mineral resources and provide data for off-office auditing of leaders.In this paper,the value of mineral resources assets and liabilities were calculated by means of resource rent and cost simulation respectively.The value of net assets of mineral resources is calculated by the accounting identities of "assets-liabilities=net assets".Then,the value scale of the mineral resources balance sheet of Inner Mongolia was compiled.The study shows that the mineral resources in Inner Mongolia decreased during 2009-2012.

关 键 词：矿产资源 自然资源资产负债表 价值核算 

分 类 号：F231.1[经济管理—会计学]