基于财务学视角的矿产资源问题研究

Research on problem of mineral resource based on finance

摘要: 矿产资源价值是矿产资源资产的确认与计量的基础,是连接矿产资源宏、微观管理与核算的关键性问题。价值是财务学的核心范畴,矿产资源是耗竭性的自然资源,既有自然资源的共性,又有自己的独特性,必然带来特殊的财务问题,因而有必要建立矿产资源财务学。本文分析国内外矿产资源研究现状入手,初步构建了矿产资源财务学。

Abstract: The value of mineral resources decides on countersign and measurement of assets of mineral resources, and connects macro management with micro management. Value is the core of Finance. Mineral resources is the exhausted resources, and has the special habit. Therefore, it will be bring to special financial issues. The paper analyses the current situation, and designs the Finance of mineral resources