Capitalization Reform of Mineral Resources in China
The concept of capitalization reform of mineral resources was created by Xue-yi Zhu in 1996. The concept of capitalization, which is originated from economics and accounting and introduced into mineral resource management, has its specific signification. Capitalization of mineral resources refers to a process in which resource value as well as management is capitalized through accounting method. This concept includes three folds of meaning: capitalization of mineral resources purchase, capitalization of mineral resources possessing and exploration, and capitalization of mineral resources ownership, which \ made a great change from "the free resource use" to "paid resource use". The process of capitalization reform of mineral resources in China experienced the orientation stage, initiation stage and implementation stage. The reform process differs from free exploitation of mineral resources in the past years and the "asset-like management" reform theoretically. In this article, the capitalization mineral resources is expressed in six terms, namely, resource tax, resource compensation fees, mineral exploration right user' s fee and mineral exploration right purchase price of stock amount mineral, and mineral exploration right user' s fee and mineral exploration right purchase price of incremental amount mineral. Based on summary, analysis and judgment of the process of mineral resources management system reform in China and combined with the review of related theories and practices, the authors make a specification on the concept, necessity, essential and the significance of mineral resources capitalization so as to further deepen the reform of mineral resources capitalization.
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NSTL
万方数据
维普
