全生命周期视角下矿产资源资产确认计量探讨  

Discussion on the recognition and measurement of mineral resource assets from the perspective of the whole life cycle

作　　者：时金玲 SHI Jinling(Ministry of Natural Resources,Beijing 100812,China)

机构地区：[1]自然资源部,北京100812

出　　处：《中国矿业》2024年第1期38-42,51,共6页China Mining Magazine

摘　　要：矿产资源是经济社会发展的重要物质基础,矿产资源拥有量和禀赋是国家财富的重要组成部分。矿产资源资产从实物角度看具有隐蔽性和高风险性,从量价角度看具有不确定性和递减性,随着我国社会治理水平不断提升,矿产资源资产在会计确认计量方面亟待完善。本文运用全生命周期理论,在分析矿业权的量价核算模式基础之上,分析矿产资源储量和矿业权价值的影响因素,探讨矿业权在取得、经营、延续、转让、注销各环节的确认计量方式,引入矿产资源资产初始价格和账面价值概念,提出矿产资源资产“累计折耗”科目,探索实现矿产资源资产实物量和价值量核算模式的应用过程和配套管理方式。Mineral resources are an important material foundation for economic and social development,and their ownership and endowment are components of national wealth.Mineral resource assets have concealment and high risk from a physical perspective,while they have uncertainty and diminishing value from a quantity price perspective.With the continuous improvement of social governance level in China,the accounting recognition and measurement of mineral resource assets urgently need to be improved.This paper applies the whole life cycle theory,based on the analysis of the quantity and price accounting model of mining rights,analyzes the influencing factors of mineral resource reserves and mining rights value,explores the recognition and measurement methods of mining rights in acquisition,operation,continuation,transfer,cancellation,and other aspects,introduces the concepts of initial price and book value of mineral resource assets,and proposes the subject of cumulative depletion of mineral resource assets,explores the application process and supporting management methods of accounting model for the physical quantity and value of mineral resource assets.

关 键 词：全生命周期 矿产资源管理 矿产资源资产 矿业权价值 储量 确认 计量 

分 类 号：TD-9[矿业工程] F407.1[经济管理—产业经济]