矿产资源资产的价值管理

THE VAIVE MANAGEMENT OF THE MINERAL RESOURCES PROPERTY

摘要: 随着我国市场经济的发展, 矿产资源资产在国民经济建设中的支撑作用越来越重要。本文阐述了矿产资源的价值与矿产资源资产以及它们之间的关系, 论述了矿产资源资产价值的构成、确定, 以及以价值为基础的采矿权出让金的分配和矿产资源资产价值的核算并纳入国民经济核算体系的必要性。

Abstract: With the development of market economy,it is necessary to study the value of mineral resource asset.In this paper,author talks about the relationship between mineral resource asset and mineral resource,analyses the constitution of mineral resource asset value, how to calculate the value of mineral resource asset,pints out the importance of mineral resource asset accounting.