矿产资源价值构成与会计计量
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引用本文:陈洁,龚光明.矿产资源价值构成与会计计量[J].财经理论与实践,2010,(4):53-57
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作者单位
陈洁 (1.湖南大学 会计学院湖南 长沙410079 2.湖南涉外经济学院湖南 长沙410205) 
龚光明  
中文摘要:长期以来,资源无价值论影响了矿产资源资产的计量,矿产企业一直将勘探、开发成本资本化为矿产资源资产,没有反映矿产资源的储量价值。而以劳动价值论、地租理论和效用价值论为指导,可把矿产资源的价值分为内在价值和外在价值,将储量价值纳入内在价值之列。在计量矿产资源综合价值时,为提高信息的相关性和可靠性,需要结合历史成本与公允价值计量属性。计量矿产资源外在价值时主要采用历史成本法,计量内在价值则采用公允价值法,以真正反映矿产资源资产的综合价值。
中文关键词:矿产资源价值  储量价值  会计计量  公允价值
 
Constitutes of Mineral Resources Value and Accounting Measurements
Abstract:For a long time,the worthless theory influenced the measurement of mineral resource assets. Mineral enterprises have capitalized the exploration and development costs into mineral resource assets,thus it does not reflect the value of mineral resources reserves. According to the labor value theory,rental theory and utility value theory,the value of mineral resources is divided into intrinsic value and extrinsic value,and bring reserve value into intrinsic value. To enhance the relevance and reliability of the accounting information,measuring the value of mineral resources should combine with the historical cost and fair value measurement. Historical cost method is mainly adopted when measure the extrinsic value of mineral resources while fair value method is applied in measuring the intrinsic value,in order to truly reflect the value of the assets of mineral resources.
keywords:Value of Mineral Resources  Accounting Measurement  Fair Value
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