矿产资源损失价值核算及实例研究

    LOSS VALUE ACCOUNTING FOR MINERAL RESOURCES AND A CASE STUDY

    • 摘要: 矿产资源价值核算研究,可以改进和完善国民经济核算体系。本文分析了矿产资源的价值构成,探讨运用市价法和净价法核算矿产资源耗竭损失价值。以吉林省为例,运用市价法和净价法核算出20002002年地下能源矿产资源耗竭损失价值,并对结果进行了对比分析。

       

      Abstract: Value assessments for mineral resources ameliorate national economy system.First,the value system of mineral resources is presented in this paper.Second,both market value and net price methods are introduced to discuss loss value assessments for the mineral resources.Then,a case study from the main mineral resources of Jilin Province is examined,and the loss value is checked and calculated by market value and net price methods.Finally,comparative analysis is introduced to the result of value assessments.

       

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