地质勘查单位应强化的四个财务理念  

The Four Financial Notions that Geological Prospecting Unit must Devote Major Efforts to being strengthened

作　　者：王波[1] 

机构地区：[1]四川省地质矿产勘查开发局,成都610081

出　　处：《中国国土资源经济》2014年第7期62-65,共4页Natural Resource Economics of China

摘　　要：国有地勘单位应强化的四个财务理念分别是投资创造价值理念、多元化融资理念、嵌入期权理念和财务公平理念。投资创造价值涉及投资方向、投资方式、投资程序、投资效果四个维度。多元融资体现在多渠道融资、多地域融资和多方式融资。期权价值包括公益性地勘项目的期权价值、矿业投资的实物期权价值、闲置土地开发的期权价值。财务公平体现在参股公司财权分配的公平、内部不同群体的收入分配公平和矿区环境的公平。This paper introduces that the four ifnancial notions that state-owned geological prospecting unit must devote major efforts to being strengthened include creating value by investment, diversiifed ifnancing, embedded options, and ifnancial fair play. Creating value by investment involves the direction, the way, the procedures, and performance in relation to investment. While multi channel ifnancing, multi-regions ifnancing, multimode ifnancing are the constituents of diversiifed ifnancing. Furthermore, embedded options are composed by the option value of public welfare geological exploration projects, the real option value of mining investment, and the option value of idle land development. Finally, this paper argues that ifnancial fair play are mainly relfected in the fairness of distribution of ifnancial power by joint-stock company, the fairness of income distribution among different groups, and the fairness of mining area environment.

关 键 词：地勘单位 财务理念 投资创造价值 多元化融资 嵌入期权 财务公平 

分 类 号：F406.7[经济管理—产业经济] F062.1