Comparative analysis and case study on the absolute value accounting of mineral resources
Absolute value is an important part of the natural value of mineral resources,and it is also an important manifestation of the exhaustion of mineral resources.However,the calculation of the absolute value of mineral resources is greatly affected by changes in the market and it is easy to draw distorted results.In order to reflect the difference in absolute value of mineral resources at different development stages and the true value of the absolute value of mineral resources.This article is based on the analysis of the causes of the error in measuring the absolute value of mineral resources.The development stage coefficient,the highest price,and the industry discount rate were introduced in the model for measuring the absolute value of mineral resources.At the same time,it is combined with actual cases for comparative analysis.The improved calculation method can better reflect the true level of the absolute value of mineral resources.The accuracy of the measured results has also been improved.At the same time,it also reflects the future expected and risk levels of the measurement results.In the process of mineral resource management,it is conducive to more reasonable realization of the owners rights and interests.It can also improve the utilization efficiency of mineral resources.It can also better coordinate intergenerational interests and promote the sustainable development of the mineral resources industry.
XU Shuang LIU Chunxue
School of Urban and Environment,Yunnan University of Finance and Economics,650221 Kunming,P.R.China
国际会议
广州
英文
1-5
2018-05-11（万方平台首次上网日期，不代表论文的发表时间）