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矿产资源是一种自然资源资产。所谓自然资源,是指“天然存在、有使用价值、可提高人类当前和未来福利的自然环境因素的总和”1。而作为资产的自然资源,是指“其中具有稀缺性、有用性(包括经济效益、社会效益、生态效益)及产权明确的自然资源”2。显然矿产资源属于这样的自然资源:第一,它本身具有天然生成的价值,所以当它转化成矿产品并销售之后取得的收益,再扣除所有应摊成本、平均利润和各种税费之后仍然有剩余,这个剩余就是它固有价值的体现。而决定它能否有剩余的有5个条件:1技术、知识和工艺的可得性;2社会需求的强度;3勘查、开发和环境补偿成
Mineral resources is a natural resource assets. The so-called natural resources refer to the sum of the natural environmental factors that exist in nature, have value in use and enhance the present and future welfare of human beings. As a natural resource of assets, it refers to the “natural resources with scarcity and usefulness (including economic benefits, social benefits and ecological benefits) and property rights”. Clearly, mineral resources are natural resources: first, they have inherently generated value, so after they are converted into mineral products and sold, the proceeds are deducted, after deducting all due costs, average profits, and taxes There is surplus, this surplus is the manifestation of its inherent value. There are five conditions that determine whether it can be left over: 1 the availability of technology, knowledge and technology; 2 the intensity of social needs; and 3 exploration, development and environmental compensation into