| 浅谈地勘单位探矿权经济业务会计核算 |
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| 引用本文： | 刘枫.浅谈地勘单位探矿权经济业务会计核算[J].中国国土资源经济,2012,25(8):52-53,56. |
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| 作者姓名： | 刘枫 |
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| 作者单位： | 吉林省第六地质调查所,延吉,133001 |
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| 摘 要： | 对地质勘探部门而言,探矿权是国家赋予探矿权人探明矿产资源储量的特许权利,也是其所拥有的国家出资形成的特殊资产。财政部于1999年下发了《企业和地质勘查单位探矿权和采矿权会计处理规定》,对规范企业和地质勘查单位探矿权经济业务会计核算起到了指导作用。
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| 关 键 词： | 地勘单位 探矿权转经济务 会计核算 |
Accounting of Business Transaction of Mineral Exploration Right in Geological Prospecting Units |
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| LIU Feng.Accounting of Business Transaction of Mineral Exploration Right in Geological Prospecting Units[J].Natural Resource Economics of China,2012,25(8):52-53,56. |
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| Authors: | LIU Feng |
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| Institution: | LIU Feng(The Sixth Geological Survey Institute of Jilin Province,Yanji 133001,China) |
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| Abstract: | As for geological exploration department,the mineral exploration right is an exclusive right to ascertain reserves of mineral resources granted by the State;is also a kind of special asset that he or she owns formed by state-contributed capital."The Provisions on the Accounting of Mineral Exploration Right and Mining Right of Enterprise and Geological Prospecting Units" issued by the ministry of finance in 1999 played a guiding role in standardizing accounting of business transaction of mineral exploration right in enterprises and geological prospecting units. |
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| Keywords: | geological prospecting units mineral exploration right transaction accounting |
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