国有性质矿业权价款折股管理工作的思考  

Converting State-Owned Mining Rights Price into Shares

作　　者：储瑶[1] CHU Yao(Administration Center of Central Geological Exploration Fund, Ministry of Land and Resources, Beijing 100037, China)

机构地区：[1]国土资源部中央地质勘查基金管理中心,北京100037

出　　处：《中国国土资源经济》2017年第2期37-40,共4页Natural Resource Economics of China

基　　金：中央地勘基金组织实施费项目(1211311439185)

摘　　要：文章归纳总结了国有性质矿业权折股股权管理沿革以及折股管理工作进展,针对矿业权折股股权管理中权益分配、折股时点及企业运营、矿业权评估问题,提出矿业权折股股权管理工作的建议:(1)做好中央与地方、中央各部门之间的利益平衡,重视调动地方的积极性;(2)在折股流程切入点选择上,中央地勘基金应选择在折股工作前期;(3)从账务处理、经营绩效考核、采矿权价款摊销等方面全面完善有利于折股企业生产经营的对冲性政策;(4)鉴于距制度规定的评估基准日过久,在折股时宜以拟折股企业最接近评估备案的日期来确定矿业权及资产评估基准日。In light of the issues such as the allocation of equity, the share exchange time and the enterprise operation, mining rights assessment, this paper makes some suggestions for improving the work of stock equity management regarding mining rights evaluated in terms of shares. For example, we should perform well in our initiatives to balance the interests between central and local governments, as well as the interests among the central government's various departments; devote much attention to unleash the creativity and enthusiasm of the local government. The central geological exploration fund should be entered into the early stage ofthe process of share exchange. At the same time, we should comprehensively develop policies to help the enterprise who converts itsmining right into shares to run their production and business from a range of accounts processing, executive performance appraisal,and cost amortization of mineral exploitation right. This paper also proposes that the base date of mining rights and assets evaluationshould be determined according to the nearest date of the assessment and filing of the enterprise who intends to convert its mining right into shares.

关 键 词：矿业权 折股股权管理 中央地质勘查基金 建议 

分 类 号：F407.1[经济管理—产业经济] F062.1