战略性矿产资源资产负债表的编制及问题研究:以锂资源资产负债表为例  

An examination of the preparation and challenges in the balance sheet of strategic mineral resources

作　　者：梅婕 陈健[2] 李泽红[2] 王春盈 温彦平 MEI Jie;CHEN Jian;LI Zehong;WANG Chunying;WEN Yanping(School of Geography and Information Engineering,China University of Geosciences,Wuhan 430074,China;Institute of Geographic Sciences and Natural Resources Research,Chinese Academy of Sciences,Beijing 100101,China)

机构地区：[1]中国地质大学(武汉)地理与信息工程学院,湖北武汉430074 [2]中国科学院地理科学与资源研究所,北京100101

出　　处：《中国矿业》2025年第2期39-47,共9页China Mining Magazine

基　　金：国家自然科学基金重大研究计划项目资助(编号:92062111);国家科技基础资源调查专项课题项目资助(编号:2022FY101901)。

摘　　要：战略性矿产资源作为保障国家战略安全的重要物质基础,其勘探清算、监控管理至关重要。我国目前对于战略性矿产资源的统计侧重于矿产地概况、矿产储量及开发潜力等研究,获取的数据碎片化且社会共享不足,同时,还未建立战略性矿产资源专属的统计口径。因此,基于自然资源资产负债表的统计体系,依据战略性矿产资源本身特性,总结调整已有样表,构建战略性矿产资源专属资产负债表,并且以锂资源为例,进行量化编制示范。总结提出的战略性矿产资源资产负债表认为:(1)在战略性矿产资源的资产负债表中设置“资源消耗损失”科目来替代“资源过耗”科目,可解决部分战略性矿产资源由于伴生性而无法有效计量的症结;(2)重视并量化负债科目中战略性矿产资源在开采过程中所造成的环境及生态功能损失,并单独设置“环境污染损失”和“生态系统功能损失”科目;(3)对比其他统计方法,战略性矿产资源的资产负债表编制能更直观和真实地反映战略性矿产资源的储量情况和价值构成,更适用于政府和有关部门持续进行统计管控。同时,未来推广战略性矿产资源资产负债表的应用时,仍需完善数据采集和整合工作,甚至设置专门战略性矿产资源大数据平台,保证战略性矿产资源资产负债表公布的全面性、科学性和可靠性。As an important material basis to safeguard national strategic security,the exploration,liquidation,monitoring and management of strategic mineral resources are very important.At present,the statistics of strategic mineral resources in China focus on the overview of mineral sites,mineral reserves and development potential.The data obtained are fragmented and insufficient to social sharing.At the same time,the exclusive statistical caliber of strategic mineral resources has not been established.Therefore,based on the statistical system of natural resources balance sheet and the characteristics of strategic mineral resources,this paper summarizes and adjusts the existing sample tables to build the exclusive balance sheet of strategic mineral resources,and takes lithium resources as an example to conduct quantitative preparation demonstration.The conclusion of the balance sheet of strategic mineral resources is as follows:①setting“resource consumption loss”account instead of“resource overconsu-mption”account in the balance sheet of strategic mineral resources can help some of the associated strategic mineral resources to be effectively measured;②attach importance to and quantify the environmental and ecological function losses caused by the exploitation of strategic mineral resources in liability accounts,and set up separate“environmental pollution loss”and“ecosystem function loss”accounts;③compared with other statistical methods,the preparation of the balance sheet of strategic mineral resources can reflect the reserves and value composition more directly and truly,and the balance sheet of strategic mineral resources is more suitable for the continuous statistical control of the government and relevant departments.At the same time,when promoting the application of strategic mineral resources balance sheet in the future,the work of data collection and integration still needs to be improved,and even set up a special big data platform for strategic mineral resources to ensure the comprehensivenes

关 键 词：战略性矿产 自然资源 资产负债表编制 实物量核算 价值量核算 

分 类 号：TD-9[矿业工程] TD-0