探矿权价款计量研究-增刊
投稿时间:2016-04-23  修订日期:2016-04-23  点此下载全文
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作者单位E-mail
范振林 中国国土资源经济研究院 fanzhenlincugb@sina.com 
中文摘要:矿业权价款是一项中国特有的矿业法律制度。其计量核算是当今经济社会发展和市场经济推进进程中一个重要命题,成为目前理论界及矿业企业普遍关注的焦点问题。本文分析了矿业权价款的内涵、历史沿革及存在的问题,论述了探矿权价款理论基础、方法和适用范围,构建了基于区域分异、不同经济行为和勘查阶段的计量适用方法。
中文关键词:矿业权  价款  计量
 
Study on mineral resources accounting
Abstract:Mineral resources are an important foundation for economic and social development. The value accounting is an important proposition in today"s economic and social development and ecological civilization construction in the process, become the focus of attention at present, governments around the world and theory circle. This paper analyzed the present situation of research on resource accounting, content, methods and the existing problems, defines the connotation and objects of mineral resources accounting, it discusses the basic theory of mineral resources accounting, the significance and the method, constructs the basic framework of mineral resource accounting.
keywords:Mineral resources  Value accounting  Development and utilization
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