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矿产资源是自然资源的重要组成部分,是人类赖以生存的物质基础,更是国家安全和经济发展的保证。然而,随着我国工业化、城镇化进程加快,矿产资源供求矛盾日益尖锐。因此,从会计角度加强矿产资源的价值管理,从而促进矿产资源的合理开发和利用,是目前会计学术界面临的重要课题。本文采用理论分析与实证研究相结合方法首先从资产确认的基础理论出发,通过分析矿产资源资产确认条件明确指出矿产资源资产的确认范围即采矿权资产和矿产资源储量资产,其次对计量方法选择进行了阐述,并针对矿产资源企业现行的矿权资产确认现状,就矿权资产确认与计量提出几点建议,以期为规范矿业企业矿产资源资产核算,推动矿产资源会计理论的发展贡献绵薄之力。
Mineral resources are an important part of natural resources, the material basis for human survival, and the guarantee of national security and economic development. However, with the acceleration of industrialization and urbanization in our country, the contradiction between the supply and demand of mineral resources has become increasingly acute. Therefore, strengthening the value management of mineral resources from an accounting point of view and promoting the rational development and utilization of mineral resources is an important issue currently facing the accounting academic community. In this paper, a combination of theoretical analysis and empirical research methods starting from the basic theory of asset recognition, through the analysis of mineral resources to confirm the conditions of assets identified clearly identified the scope of the mineral resources assets that mining assets and mineral resources reserves the second choice of measurement methods , And puts forward some suggestions on the confirmation and measurement of the mineral rights assets in view of the current status quo of mineral rights assets in the mineral resources enterprises in order to make a contribution to regulate the mineral resources assets accounting and promote the development of mineral resources accounting theory.