| 地勘单位必须准确核算矿业权成本 |
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| 引用本文： | 李金中. 地勘单位必须准确核算矿业权成本[J]. 中国国土资源经济, 2011, 24(10) |
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| 作者姓名： | 李金中 |
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| 作者单位： | 国土资源部财务服务中心,北京,100035 |
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| 摘 要： | 矿业权成本是企业化经营的地勘单位的生存基础，地勘单位要做矿业权的经营主体，就必须全面准确地核算矿业权成本。地勘单位矿业权成本的准确核算，首先要对现有自主经营的矿业权进行一次全面的清查和分类，作为全面核算矿业权的起点；其次是以局为单元制定矿业权成本核算办法，把局系统内的矿业权成本核算统一起来；其三是以地质队为基础核算矿业权成本。
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| 关 键 词： | 地勘单位 矿业权 成本 核算 |
The Cost of Mining Rights should be Calculated Accurately by Geological Prospecting Units |
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| Li Jinzhong. The Cost of Mining Rights should be Calculated Accurately by Geological Prospecting Units[J]. Natural Resource Economics of China, 2011, 24(10) |
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| Authors: | Li Jinzhong |
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| Affiliation: | Li Jinzhong(Financial Services Centre,Ministry of Land and Resources,Beijing 100035,China) |
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| Abstract: | This paper mainly discusses the methods for calculating the cost of mining rights accurately.It offers that the existing autonomous management mining rights should be conducted thoroughly verification and classification;working out methods for the cost accounting of mining rights by taking bureau as an unit,and unifying the cost accounting of mining rights within the system of bureau;calculating the cost of mining rights on the basis of geological team. |
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| Keywords: | geological prospecting units mining rights cost accounting |
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