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对矿产资源定级定价 ,确认整体价值进入产权市场 ,是深化我国矿产资源管理体制改革的需要。它使矿产资源所有者的法定所有权真正在经济上得到体现 ,有利于改变地质勘探费拨款体制 ,有效地实现勘探成果商品化 ,减少矿产资源开采和使用中的浪费 ,提高矿产资源的利用效率 ,促使矿山企业参与国际竞争 ,提高自身的经济效益。矿产资源整体价值资本化 ,是矿山企业运营主体资源支出资本化和权益主体资源归属资本化的有机统一。运营主体将“购入”“租入”或“借入”矿产资源的整体价值列作“递耗资产” ,相应地反映各个投资主体 (权益主体 )的资本化额 ,分期转为矿产品成本费用 ,从其收入中得到补偿 ,让投资主体获取所有者权益
It is necessary to deepen the reform of China’s mineral resources management system to determine the pricing of mineral resources and confirm that the overall value enters the property market. It truly reflects the legal ownership of mineral resource owners in the economy, which is conducive to changing the geological exploration fee allocation system, effectively realizing the commercialization of exploration results, reducing waste in the exploitation and use of mineral resources, and improving the utilization efficiency of mineral resources. Promote mining companies to participate in international competition and improve their economic efficiency. The capitalization of the overall value of mineral resources is the organic unity of the capital expenditures of the mining companies’ operating entities and the ownership capitalization of the main equity resources. The operating entity classifies the overall value of the “buy-in”, “rent-in” or “borrowed-in” mineral resources as “depleting assets”, and accordingly reflects the capitalization amount of each investment entity (equity body), which is converted to the cost of mineral products in phases. , get compensation from its income and let the investor acquire the owner’s equity