矿产资源资产价值核算方法探究：以铁矿为例

矿产资源资产实物量价值化是矿产资源权益管理的重点和难点。本文在研究梳理国内外矿产资源资产价值核算概念内涵、要素结构、方法体系、参数以及未来发展趋势的基础上,明确了核算对象和边界,构建了矿产资源资产价值“资源租金法”核算体系,并选取铁矿石为代表,采用资源租金法尝试对其资产价值进行宏观核算。结果显示,国际矿产资源资产价值核算对象大都选用SEEA实物量账户中的A类矿产,即具有商业性开采价值的矿产资源,国内矿产资源资产价值核算对象,应是我国《固体矿产资源储量分类》(GB/T 17766—2020)中的证实储量和可信储量,但亟待构建相对完善的矿产资源资产开发利用统计数据体系,租金法计算得出2018年我国铁矿石实物量(储量)为45.14亿t,经济价值为2 351.4亿元,单位铁矿石储量价值为52.1元/t。

Research on the method of accounting of mineral resource asset value: take iron ore as an example

The value of the physical quantity of mineral resource assets is the focus and difficulty of mineral resource rights management. On the basis of studying and combing the concept and connotation, element structure, method system, parameters and future development trends of domestic and foreign mineral resource asset value accounting, this paper clarifies the accounting objects and boundaries, and constructs the "resource rent method" accounting system for mineral resource asset value. And choose iron ore as a representative, and use the resource rent method to try to make a macro-calculation of its asset value. The results show that most of the international mineral resource asset value accounting objects use the A-class minerals in the SEEA physical volume account, that is, the mineral resources with commercial mining value. The domestic mineral resource asset value accounting object should be the proven reserves in China"s 2020 reserve classification. And credible reserves, but it is urgent to build a relatively complete statistical data system for the development and utilization of mineral resource assets. The rent method calculates that the physical volume (reserves) of iron ore in China in 2018 is 4.514 billion tons, and the economic value is 235.14 billion yuan. The value of iron ore reserves is 52.1 yuan/t.