Research on the method of accounting of mineral resources asset value:take iron ore as an example

The value of the physical quantity of mineral resource assets is the focus and difficulty of mineral resources rights management.On the basis of studying and combing the concept and connotation, element structure, method system, parameters and future development trends of domestic and foreign mineral resource asset value accounting, this paper clarifies the accounting objects and boundaries, and constructs the “resource rent method” accounting system for mineral resources asset value.And the authors choose iron ore as a representative, and use the resource rent method to try to make a macro-calculation of its asset value.The results show that most of the international mineral resources asset value accounting objects use the A-class minerals in the SEEA physical volume account, that is, the mineral resources with commercial mining value.The domestic mineral resources asset value accounting object should be the proven reserves in China’s 2020 reserve classification.It is urgent to build a relatively complete statistical data system for the development and utilization of mineral resource assets.The rent method calculates that the physical volume (reserves) of iron ore in China in 2018 is 4.514 billion tons, and the economic value is 235.14 billion yuan.The value of iron ore reserves is 52.1 yuan/t.