矿产资源会计核算方法的研究

由于矿产资源采掘企业的生产过程较为特殊,导致了其生产经营活动的高投入、高风险、投资回收期长、矿床储量的发现成本与发现储量的价值之间相关关系小等特点,决定了矿产资源会计在确认、计量、报告有其自身的特点,也导致了其会计核算的内容与模式不同于其他行业的会计核算。随着会计国际化进程的加快,我国必须与国际会计惯例接轨,再结合我国国情,系统构建矿产资源会计核算体系及基本实务框架。

Mineral Resource Accounting Practice Means Study

The mineral resources excavation enterprises have more special production process,which has caused the characteristics of its high investment,the high risk,long investment return time of production and operation,little correlation between discovery cost of the ore deposit reserves and the discovery reserves value etc.,which has determined that mineral resources accounting has its own characteristic in confirmation,measurement and report,thus has caused its accounting practice content and the pattern different from those of other professions.Along with accounting internationalization advancement,our country must be in line with the international accounting practical convention,combined with our country condition,the mineral resources accounting practice system and basic framework are established.