全生命周期视角下矿产资源资产确认计量探讨

TD-9%F407.1; 矿产资源是经济社会发展的重要物质基础,矿产资源拥有量和禀赋是国家财富的重要组成部分.矿产资源资产从实物角度看具有隐蔽性和高风险性,从量价角度看具有不确定性和递减性,随着我国社会治理水平不断提升,矿产资源资产在会计确认计量方面亟待完善.本文运用全生命周期理论,在分析矿业权的量价核算模式基础之上,分析矿产资源储量和矿业权价值的影响因素,探讨矿业权在取得、经营、延续、转让、注销各环节的确认计量方式,引入矿产资源资产初始价格和账面价值概念,提出矿产资源资产"累计折耗"科目,探索实现矿产资源资产实物量和价值量核算模式的应用过程和配套管理方式....

Full description

Saved in:

Bibliographic Details
Published in	中国矿业 Vol. 33; no. 1; pp. 38 - 51
Main Author	时金玲
Format	Magazine Article
Language	Chinese
Published	自然资源部,北京 100812 2024
Subjects	recognition 矿业权价值 reserves value of mining right 储量 measurement 矿产资源管理矿产资源资产全生命周期 mineral resources management mineral resources asset 确认 whole life cycle 计量
Online Access	Get full text
ISSN	1004-4051
DOI	10.12075/j.issn.1004-4051.20230820

Cover

Abstract	TD-9%F407.1; 矿产资源是经济社会发展的重要物质基础,矿产资源拥有量和禀赋是国家财富的重要组成部分.矿产资源资产从实物角度看具有隐蔽性和高风险性,从量价角度看具有不确定性和递减性,随着我国社会治理水平不断提升,矿产资源资产在会计确认计量方面亟待完善.本文运用全生命周期理论,在分析矿业权的量价核算模式基础之上,分析矿产资源储量和矿业权价值的影响因素,探讨矿业权在取得、经营、延续、转让、注销各环节的确认计量方式,引入矿产资源资产初始价格和账面价值概念,提出矿产资源资产"累计折耗"科目,探索实现矿产资源资产实物量和价值量核算模式的应用过程和配套管理方式.
AbstractList	TD-9%F407.1; 矿产资源是经济社会发展的重要物质基础,矿产资源拥有量和禀赋是国家财富的重要组成部分.矿产资源资产从实物角度看具有隐蔽性和高风险性,从量价角度看具有不确定性和递减性,随着我国社会治理水平不断提升,矿产资源资产在会计确认计量方面亟待完善.本文运用全生命周期理论,在分析矿业权的量价核算模式基础之上,分析矿产资源储量和矿业权价值的影响因素,探讨矿业权在取得、经营、延续、转让、注销各环节的确认计量方式,引入矿产资源资产初始价格和账面价值概念,提出矿产资源资产"累计折耗"科目,探索实现矿产资源资产实物量和价值量核算模式的应用过程和配套管理方式.
Abstract_FL	Mineral resources are an important material foundation for economic and social development,and their ownership and endowment are components of national wealth.Mineral resource assets have concealment and high risk from a physical perspective,while they have uncertainty and diminishing value from a quantity price perspective.With the continuous improvement of social governance level in China,the accounting recognition and measurement of mineral resource assets urgently need to be improved.This paper applies the whole life cycle theory,based on the analysis of the quantity and price accounting model of mining rights,analyzes the influencing factors of mineral resource reserves and mining rights value,explores the recognition and measurement methods of mining rights in acquisition,operation,continuation,transfer,cancellation,and other aspects,introduces the concepts of initial price and book value of mineral resource assets,and proposes the subject of cumulative depletion of mineral resource assets,explores the application process and supporting management methods of accounting model for the physical quantity and value of mineral resource assets.
Author	时金玲
AuthorAffiliation	自然资源部,北京 100812
AuthorAffiliation_xml	– name: 自然资源部,北京 100812
Author_FL	SHI Jinling
Author_FL_xml	– sequence: 1 fullname: SHI Jinling
Author_xml	– sequence: 1 fullname: 时金玲
BookMark	eNo9j0tLw0AcxPdQwVr7JQSPif99ZJOAFym-oOBFzyXZbEqrbMFFRM8-DoJa8SiEipCcchOkIH6ZJlm_hQuKl5nhd5hhVlBLTZREaA2Diwn43sbYHWmtXAzAHAYedgkQCgGBFmr_w2XU1XoUAwDxsaVttFldF81zVk0_q2lRv2QmvzH50-Ljrsm-FvPcvF_V80erNjez0pRvppx93z7U96-mLFbRUhqdaNn98w462tk-7O05_YPd_d5W39EYCHcYxcBYyCNGqCBBKghNQ0hsTmUo_SglXsxpLAT3geOASM4EDXgSe0KSxJe0g9Z_e88jlUZqOBhPzk6VXRxcDo8v7FEG9gynP5z9Ymc
ClassificationCodes	TD-9%F407.1
ContentType	Magazine Article
Copyright	Copyright © Wanfang Data Co. Ltd. All Rights Reserved.
Copyright_xml	– notice: Copyright © Wanfang Data Co. Ltd. All Rights Reserved.
DBID	2B. 4A8 92I 93N PSX TCJ
DOI	10.12075/j.issn.1004-4051.20230820
DatabaseName	Wanfang Data Journals - Hong Kong WANFANG Data Centre Wanfang Data Journals 万方数据期刊 - 香港版 China Online Journals (COJ) China Online Journals (COJ)
DatabaseTitleList
DeliveryMethod	fulltext_linktorsrc
DocumentTitle_FL	Discussion on the recognition and measurement of mineral resource assets from the perspective of the whole life cycle
EndPage	51
ExternalDocumentID	zgky202401006
GroupedDBID	-02 2B. 4A8 92I 93N ALMA_UNASSIGNED_HOLDINGS CCEZO CDRFL GROUPED_DOAJ PSX TCJ
ID	FETCH-LOGICAL-s1026-43104496a423c28fc23f90d3c2fe9e7af25b63bcc6706182e64c386db5ce2d7e3
ISSN	1004-4051
IngestDate	Thu May 29 04:07:02 EDT 2025
IsPeerReviewed	false
IsScholarly	true
Issue	1
Keywords	recognition 矿业权价值 reserves value of mining right 储量 measurement 矿产资源管理矿产资源资产全生命周期 mineral resources management mineral resources asset 确认 whole life cycle 计量
Language	Chinese
LinkModel	OpenURL
MergedId	FETCHMERGED-LOGICAL-s1026-43104496a423c28fc23f90d3c2fe9e7af25b63bcc6706182e64c386db5ce2d7e3
PageCount	14
ParticipantIDs	wanfang_journals_zgky202401006
PublicationCentury	2000
PublicationDate	2024
PublicationDateYYYYMMDD	2024-01-01
PublicationDate_xml	– year: 2024 text: 2024
PublicationDecade	2020
PublicationTitle	中国矿业
PublicationTitle_FL	China Mining Magazine
PublicationYear	2024
Publisher	自然资源部,北京 100812
Publisher_xml	– name: 自然资源部,北京 100812
SSID	ssib000271100 ssj0002923792 ssib001104777 ssib036435255 ssib051369032
Score	1.4364017
Snippet	TD-9%F407.1;...
SourceID	wanfang
SourceType	Aggregation Database
StartPage	38
Title	全生命周期视角下矿产资源资产确认计量探讨
URI	https://d.wanfangdata.com.cn/periodical/zgky202401006
Volume	33
hasFullText	1
inHoldings	1
isFullTextHit
isPrint
link	http://utb.summon.serialssolutions.com/2.0.0/link/0/eLvHCXMwnV1LixNBEG7CevGkouJz2YN9komZnn6Cl5k4YRH0tAt7W-bRs4IQwc0ezNnHQVBXPAphRUhOuQmyIP4Nf8AmGf-F1T2dZNZVfFyGorq7umqqZ_rrnqlqhG5wGw2ppKepILBACXxPKp95rOApE1oyrU1w8r37fH2T3t1iW43Gt9pfS3u9tJn1fxlX8j9eBR741UTJ_oNnF0KBATT4F67gYbj-lY9xzLBkOJQ4FlhRrDqGo3wc3XGEKeJYtW2RxKHAkjtCERxTHEksI9u8g6OO5YSmFOpEIJya5sBRrRpnUUfgELqIrcAYh3RO-DhWWEJfHdNcAofMi2QdDTsFwkrbyKpd10RitRhg1g6BI-5kg3FQF2RHpL5zQehPOxemY6gehrY6tQJO2gYiA3OzSNve07bpytnZvmkyE_m17VGT_g4GnEth697vVaKNY-O4ellXaWXctF-1OTGhEIBUdkYx8psL-U1z6rxBT8tpdPFzY3_n4RNjLqx0TS74U0RwTmuLffe91-TqWwJXkzFjGREcAE5kZBkxzPyAq5aLADYYgwAuF6r6lO9Uchl1jcK3fquuDU3rFkl3p4aiNs6iM_N05mthNZjPoUb_wXl0e_JsNHs3mOx_meyPpu8H5fB5OXx79PnlbPD16HBYfno6PXwDV6BnB-Ny_LEcH3x_8Xr66kM5Hl1Am514o73uuWM9vF1As9wDyNqiVPEEkHxGZJGRoFCtHOhCKy2SgrCUB2mWcQFgUxLNaRZInqcs0yQXOriIVrqPuvoSWsuJAoyrCyHynNI0Se1h6tA8aSWcMXEZrTpzt91ju7t9zD1X_lThKjq9HLrX0Erv8Z6-DjC0l65aj_4Aorxm3Q
linkProvider	Directory of Open Access Journals
openUrl	ctx_ver=Z39.88-2004&ctx_enc=info%3Aofi%2Fenc%3AUTF-8&rfr_id=info%3Asid%2Fsummon.serialssolutions.com&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=article&rft.atitle=%E5%85%A8%E7%94%9F%E5%91%BD%E5%91%A8%E6%9C%9F%E8%A7%86%E8%A7%92%E4%B8%8B%E7%9F%BF%E4%BA%A7%E8%B5%84%E6%BA%90%E8%B5%84%E4%BA%A7%E7%A1%AE%E8%AE%A4%E8%AE%A1%E9%87%8F%E6%8E%A2%E8%AE%A8&rft.jtitle=%E4%B8%AD%E5%9B%BD%E7%9F%BF%E4%B8%9A&rft.au=%E6%97%B6%E9%87%91%E7%8E%B2&rft.date=2024-01-01&rft.pub=%E8%87%AA%E7%84%B6%E8%B5%84%E6%BA%90%E9%83%A8%2C%E5%8C%97%E4%BA%AC+100812&rft.issn=1004-4051&rft.volume=33&rft.issue=1&rft.spage=38&rft.epage=51&rft_id=info:doi/10.12075%2Fj.issn.1004-4051.20230820&rft.externalDocID=zgky202401006
thumbnail_s	http://utb.summon.serialssolutions.com/2.0.0/image/custom?url=http%3A%2F%2Fwww.wanfangdata.com.cn%2Fimages%2FPeriodicalImages%2Fzgky%2Fzgky.jpg