随着我国矿产资源相关法规的健全和矿业权市场的逐步完善,矿业权的经营、转让日渐频繁。国有地勘单位因占有国家投资形成的丰富的地质资料和成果,拥有大量的矿业权资产而成为矿业权市场主体。笔者拟结合工作实际,对地勘单位矿业权的财务管理与会计核算作一粗浅的探讨。一、矿业 With the sound laws and regulations of mineral resources in our country and gradual improvement of the mining rights market, the operation and transfer of mining rights have become increasingly frequent. Owning to the rich geological data and achievements formed by the state investment, the state-owned geological exploration units have a large amount of mining rights assets and become the main body of the mining rights market. The author intends to combine the actual work of the mining unit of the geological exploration unit of the financial management and accounting for a superficial discussion. First, mining