探矿权的经济和法律属性研究

发布时间：2018-03-09 14:52

本文选题：探矿权　切入点：经济属性　出处：《中国国土资源经济》2014年11期 　论文类型：期刊论文

【摘要】：探矿权是基于矿产资源国家所有权的一种他物权,属于用益物权,具有较强的法律规定性、专有性及差异性等法学特征。探矿权的法律主体是探矿权人,从现实情况看,我国的探矿权人主要是地勘单位和国有矿企。探矿权的客体是探矿权人有权进行地质勘查等相关活动的勘查区块,包括土地的地表和地下的空间。从会计学的视角看,探矿权具有资产的四个特征,符合资产的定义,应该属于会计学上的资产范畴。综合理论界和实务界的不同观点,应将固体矿产探矿权作为一项单独的资产进行反映和规范,可以称之为"矿物资产",对探矿权的取得、初始计量、后续计量、处置及探矿权信息披露等会计核算需要建立在这个新的概念和会计科目基础上。
[Abstract]:Prospecting right is a kind of other real right based on the national ownership of mineral resources, which belongs to usufruct right and has legal characteristics such as strong legal stipulation, exclusivity and difference. The exploration rights in China are mainly geological prospecting units and state-owned mining enterprises. The object of the prospecting rights is the exploration blocks where the prospecting rights holders have the right to carry out geological exploration and other related activities, including the surface and underground space of the land. Exploration rights have four characteristics of assets, which accord with the definition of assets, and should belong to the category of assets in accounting. The different views of comprehensive theory and practice should reflect and standardize the exploration right of solid mineral resources as a separate asset. It can be called "mineral assets". The accounting and accounting for the acquisition, initial measurement, follow-up measurement, disposal and disclosure of information of prospecting rights need to be based on this new concept and accounting subject.
【作者单位】：中国煤炭地质总局;中央财经大学会计学院;
【基金】：中国会计学会《矿产资源(固体)勘探与评价会计规范研究》课题项目(2012 KJC 01)
【分类号】：D922.62;F426.1

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