我国矿产资源资产清查制度建设研究

矿产资源资产清查是摸清资产家底的重要途径,建立健全矿产资源资产清查制度是加强资产管理的必要措施,也是推动建立矿产资源资产管理体系的重要抓手。本文在总结矿产资源资产清查试点经验基础上,对清查工作中的关键问题进行分析研究,结合矿产资源管理实际和资产平衡表编制、国有资产报告等数据服务需求,指出了存在问题、处置依据和工作建议,首次提出矿业权有偿处置划分思路。从报表制度建设、空间“一张图”构建、年报制度建设和软件系统平台搭建等四个方面提出矿产资源资产管理体系建设工作思路,以期为我国矿产资源资产清查制度建设提供参考。

Research on the inventory system of mineral resources assets in China

Mineral resources assets inventory is an important way to find out the bottom of assets, establishing and improving the mineral resources assets inventory system is a necessary measure to strengthen asset management, but also an important start to promote the establishment of mineral resources assets management system.On the basis of summarizing the experience of the pilot inventory of mineral resources assets, this paper analyzes the key problems in the inventory work.Combined with the actual management of mineral resources and the demand for data services such as asset balance sheet preparation and state-owned assets report, points out the existing problems, disposal basis and work suggestions, puts forward the idea of division of compensated disposal of mineral rights for the first time.In order to provide reference for the construction of mineral resources assets inventory system in China, the author puts forward the working ideas of mineral resources assets management system construction from four aspects: the construction of statement system, the construction of spatial "one map", the construction of annual report system and the construction of software system platform.