离子型稀土资源资产负债表编制研究—以赣南D矿区12个离子型稀土矿山为例  

Study on the Compilation of the Balance Sheet of Ion-absorbed Rare Earth——Taking 12 Ionic Rare-earth Mines in Mining Area D in Southern Jiangxi as an Example

作　　者：易璐[1] 郑明贵[1,2] YI Lu;ZHENG Ming-gui(School of Economics and Management,Jiangxi University of Science and Technology,Ganzhou 341000,China;School of Management,University of Science and Technology of China,Hefei 230026,China)

机构地区：[1]江西理工大学经济管理学院,江西赣州341000 [2]中国科学技术大学管理学院,安徽合肥230026

出　　处：《稀土》2020年第6期134-143,共10页Chinese Rare Earths

基　　金：国家社会科学基金重点项目(18AGL002);国家自然科学基金重点项目(71631006);江西理工大学重大项目培育计划(19ZDPY-08);江西省青年井冈学者奖励计划资助项目。

摘　　要：离子型稀土是我国重要的战略优势资源,开展离子型稀土资源的资产负债评估研究,对有效利用和保护稀土资源具有现实意义。本文以离子型稀土资源为研究对象,设计了资产负债表的编制技术路线与核算体系,以赣南D矿区12个离子型稀土矿山为案例研究对象,首先核算资源实物储量,再分别对资源储量资产和权属资产进行了计算,依据生态恢复和生态服务补偿费用对资源负债进行核算,在此基础上编制了某年度离子型稀土资源资产负债表,明确了稀土资源资产价值和所承担的生态负债,并分析了某年离子型稀土资源资产负债率的变化。研究表明,期初离子型稀土资源资产为747806.96万元,负债为28256.12万元;期末资产存量为701384.57万元,期末负债为20945.58万元;净资产由期初的719550.84万元减少至期末的680438.99万元;对比分析年度资产负债率的变化,由期初的3.78%减少到期末的2.99%。本文研究成果可为其他地区编制稀土资源资产负债表提供参考,同时也可以为领导干部自然资源资产离任审计提供科学依据。The technical route and accounting system were designed for the preparation of the balance sheet. Taking the 12 ionic rare-earth mines in the mining area D in southern Jiangxi as a case study object, the physical resource reserves was first calculated, then the resource reserve assets and the ownership assets were respectively calculateed. In accordance with the ecological restoration and ecological service compensation costs, resource liabilities were calculated. Based on this, an annual balance sheet of ion-absorbed rare earth resources has been compiled to clarify the value of rare earth resource assets and the ecological liabilities undertaken. Then it analyzed the change of asset-liability ratio of ion-absorbed rare earth resources in a certain year. The research shows that the assets of ion-absorbed rare earth resources at the beginning of the period were 7478.0696 million $, and the liabilities are 282.5612 million $;the stock of assets at the end of the period are 7013.8457 million $, and the liabilities at the end of the period are 209.4558 million $;the net assets decreased from 7195.5084 million $ at the beginning of the period to 6804.3899 million $ at the end of the period. Comparative analysis of changes in annual asset-liability ratio shows the asset-liability ratio increased from 3.78% at the beginning of the period to 2.99% at the end of maturity. The research results in this paper can provide references for the preparation of rare earth resources balance sheets in other regions, and also provide a scientific basis for the audit of natural resources assets leaving leaders.

关 键 词：离子型稀土资源 资产负债表 编制路线 核算体系 

分 类 号：F231.1[经济管理—会计学]