基于SNA和SEEA的矿产资源资产负债表编制探索OACHSSCD
Exploration of the Compilation of Mineral Resource Balance Sheet Based on SNA and SEEA:A Case Study of Iron Ore Resources in Hebei Province
以河北省铁矿资源为研究对象,旨在通过编制矿产资源资产负债表,为矿产资源的有效管理和可持续利用提供科学依据.研究基于国民账户体系(SNA)和环境经济核算体系(SEEA)的理论基础,通过对 2021 年河北省铁矿资源数据的收集和整理,编制了河北省铁矿资源资产负债表.结果表明,2021 年年末河北省铁矿资源的资产价值为 40 037.5×104 万元,负债价值为 235.66×104 万元,所有者权益价值为39 801.84×104 万元.研究发现,河北省铁矿资源资产探明储量规模庞大,是重要的政府资产组成部分,矿产开采存在资源损耗、环境污染和生态破坏,但整体负债相对资产规模较小,资源开发仍具有较高的经济意义.
Taking iron ore resources of Hebei province as the research object,this paper aims to provide a scientific basis for the effective management and sustainable utilization of mineral resources by compiling a balance sheet of mineral resources.Based on the theoretical foundation of the System of National Accounts(SNA)and the System of Environmental-Economic Accounting(SEEA),the study compiles a balance sheet of iron ore resources in Hebei province by collecting and organizing the data of iron ore resources in Hebei province in 2021.The results show that at the end of 2021,the value of assets of iron ore resources in Hebei province is 400 375×104 million yuan,the value of liabilities is 235 666×104 million yuan,and the value of owner's equity is 398 018 440×104 million yuan.The study found that iron ore resource assets in Hebei province have a large scale of proven reserves and are an important component of government assets,and that there is resource depletion,environmental pollution and ecological damage in mineral extraction,but the overall liabilities are small relative to the asset size,and resource development is still of high economic significance.
陈龙;李冰冰
河北地质大学 自然资源资产资本研究中心,河北 石家庄 052161||河北地质大学 管理学院,河北 石家庄 052161河北地质大学 管理学院,河北 石家庄 052161
管理科学
矿产资源矿产资源核算资产负债表铁矿
mineral resourcesmineral resources accountingbalance sheetiron ore
《河北地质大学学报》 2026 (2)
131-140,10
河北省博士后科研项目择优资助项目(B2023003048)
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