矿产开发产生的负债与核算

鉴于负债的确认和核算是自然资源资产负债表编制的重点和难点,文章以国内外矿产资源资产负债的存在及其表现为线索进行分析与探讨,研究矿产资源开发产生负债运行机理和负债核算范围及内容等,揭示出矿产资源在其负外部性作用下形成负债的机理,并根据负外部性效应将矿产资源开发产生的负债划分为耗竭性负债、生态环境负债和安全负债,同时将耗竭性负债、生态环境负债和安全负债的核算范围与现有法律法规相衔接,提高负债核算的可操作性和可推广性,为自然资源资产负债表编制和维护国家所有者权益提供技术支撑。

Liabilities and Accounting for Mineral Development

Since the confirmation and accounting of liabilities is the key and difficulty of compiling natural resources balance sheet,the article analyzes and discusses the existence and performance of domestic and foreign mineral resources assets and liabilities,it studies the liability operation mechanism and the scope and content of accounting for mineral resources development,the article reveals the mechanism of liabilities formed from mineral resources under the effect of negative externalities,the article divides the mineral resource development liabilities into depletion liabilities,ecological and environmental liabilities,and safety liabilities according to the negative externality effect,at the same time,the article connects the accounting scope of depletion liabilities,ecological and environmental liabilities,and safety liabilities with existing laws and regulations to improve the operability and generalizability of liability accounting and to provide technical support for compiling natural resource balance sheets and maintaining the rights and interests of owners and main body of national mineral resources.