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矿产资源是经济可持续发展的重要物质基础。矿产资源的合理、有效配置从宏观与微观管理上都有重要的现实意义。财务学是人们研究如何对稀缺资源进行跨时间配置的,并以价值管理为核心范畴的一门学科。矿产资源是耗竭性的自然资源,既有自然资源的共性,又有自己的独特性,必然带来特殊的财务问题,因而有必要建立矿产资源财务学这门新学科。对此,从价值是财务学与矿产资源的关键纽结点及财务学的学科范围与特点可以弥补现有矿产资源问题研究不足的两方面分析矿产资源财务学的耦合性,并初步构建了由基础理论和运行理论组成矿产资源财务学理论框架,其中基础理论主要是包括矿产资源财务学的理论基础、目标、核心范畴等方面问题,而运行理论是由矿产资源国家财务学和矿产资源企业财务学组成。
Mineral resources is an important material basis for sustainable economic development. The rational and effective allocation of mineral resources has important practical significance both in macro and micro management. Finance is a discipline where people study how to allocate scarce resources across time and take value management as the core. Mineral resources are exhaustible natural resources, which not only have the common nature of natural resources, but also have their own uniqueness, which will inevitably bring about special financial problems. Therefore, it is necessary to establish the new discipline of mineral resources finance. In this regard, from the financial and mineral resources is the key point of the knot and financial disciplines range and characteristics of the existing mineral resources can make up for the lack of research on the two aspects of the analysis of the coupling of mineral resources finance, and initially built by the Fundamental theory and operational theory constitute the theoretical framework of mineral resources finance, of which the basic theory is mainly including the theoretical basis of mineral resources finance, objectives, core areas and other aspects of the theory is run by the mineral resources of national finance and mineral resources, corporate finance School composition.