基于矿产资源三种状态和两级增值的价值构成及其权益归属研究
Study on value and its ownership of mineral resources based on three forms and twice value increments
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摘要: 矿产资源价值及其权益归属是矿产资源有偿使用的理论基础,随着矿产资源状态从资源、资产到矿产品的变化,其价值内涵也在发生变化,经历了基于探矿权的价值增值和基于采矿权的价值增值过程。在此基础上,分别对矿产资源的自然价值、矿业权价值和矿产品价值进行了分析研究,结论表明:矿产资源的自然价值源于其稀缺性所产生的超额利润,包括绝对性稀缺价值、耗竭性稀缺价值和级差性稀缺价值,其中级差性稀缺价值由成本级差性稀缺价值和价值级差性稀缺价值共同构成。矿业权价值由矿业权人的投资收益、矿业权的权益价值和矿地租金三部分构成,矿产品的价值包括:矿产资源的自然价值、采矿权价值和环境质量价值。最后,阐述了矿产资源、矿业权、矿产品价值的权益归属,认为:矿业权的权益价值属于国家和矿业权人共同所有。Abstract: Value and its ownership are theoretical foundationof paid use of mineral resources.With the form of mineral resources transforms from resource,asset to commodity,its value content changes including twice value increments based on exploration right and mining right.The natural value of mineral resources,value of mineral property and value of mine product are analysed.The conclusions show the value of mineral resources originates from its scarcity and it is composed of absolute scarcity value,exhausted scarcity value and differential scarcity value.The value of mineral property is made up of investment income of mineral property owner,equity value of mineral property and rents of mineral land.The value of mine product includes the natural value of mineral resources,the value of mining rights and the value of environment.In the end,the equity ownership of the three types of value mentioned above is elaborated.
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