矿产资源调查重要意义的分析  

Analysis on the significance of mineral resources investigation

作　　者：常斌 王书宏 张丽娟 李小慧 CHANG Bin;WANG Shuhong;ZHANG Lijuan;LI Xiaohui(The Fifth Institute of Resources and Environment Investigation of Henan Province,Zhengzhou 450053,China;Henan Provincial Key Lab of Mine Geology and Environment,Zhengzhou 450053,China)

机构地区：[1]河南省资源环境调查五院,河南郑州450053 [2]河南省矿山环境重点实验室,河南郑州450053

出　　处：《中国矿业》2021年第12期26-29,共4页China Mining Magazine

摘　　要：矿产资源调查是一项基础性的工作,主要服务于矿产资源价值核算和矿产资源资产负债表的编制等,是"摸清家底"的重要实现路径和保障机制,因此,矿产资源调查结果的合理性和准确性对我国矿产资源安全和经济社会可持续发展具有重要影响。矿产资源调查是矿产资源核算和矿产资源资产负债表编制工作的基础,只有将矿产资源核算要素的数量、质量、分布和开发情况调查清楚,才能进一步选择核算方法,并通过经济手段将矿产资源价值展现出来,但由于矿产资源自身具有的隐蔽性、不可再生性、可耗竭性、稀缺性和区域分布不均匀等特殊属性,造成矿产资源调查具有一定的特殊性。本文结合目前矿产资源调查在矿产资源价值核算过程中起到的重要作用,对矿产资源调查的重要意义进行分析,以期为我国矿产资源调查工作的开展提供方向,同时也为矿产资源资产负债表的编制提供参考。Mineral resources survey is a basic work,which mainly serves the value accounting of mineral resources and the preparation of mineral resources balance sheet.It is an important realization path and guarantee mechanism for“finding out the family background”.Therefore,the rationality and accuracy of mineral resources survey results have an important impact on China’s mineral resources security and economic and social sustainable development.Mineral resources investigation is the basis of mineral resources accounting and the preparation of mineral resources balance sheet.Only by investigating the quantity,quality,distribution and development of mineral resources accounting elements,can we further select accounting methods and show the value of mineral resources through economic means.However,due to the concealment,non-renewable nature of mineral resources.The special attributes such as exhaustibility,scarcity and uneven regional distribution lead to the particularity of mineral resources investigation.Combined with the important role of mineral resources survey in the process of mineral resources value accounting,this paper analyzes the significance of mineral resources survey,in order to provide direction for the development of mineral resources survey in China,and also provide reference for the preparation of mineral resources balance sheet 。

关 键 词：矿产资源 矿产资源调查 资产负债表 价值核算 

分 类 号：F407.1[经济管理—产业经济]