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论我国矿产资源资本化改革的新思路

New Thoughts on Capitalizing Reform of Mineral Resource

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【作者】 朱学义戴新颖

【Author】 ZHU Xue-yi,DAI Xin-ying(School of Management,China University of Mining and Technology,Xuzhou 221116,China)

【机构】 中国矿业大学管理学院

【摘要】 我国目前矿产资源管理体制改革主要存在四大问题:一是矿业权市场存在着资金盲目流动的现象;二是矿业权竞价出让存在着"炒作"资源价格的现象;三是矿业权收益分配存在着理论依据不足、分配关系模糊的现象;四是不少矿山企业将矿区生态治理的包袱甩给政府。解决这些问题的新思路是:破除探矿权的"物权所有权"属性,将其确认为"用益物权";设立"发现权",确认发现权价值予以"商品化";设立"开采权",由矿山企业付费取得;国家征收的"资源税"应改为"环境资源税"或"资源损失费";国家征收的"矿产资源补偿费"应改为"资源替代费";对国家收取的"矿山地质环境恢复保证金"进行资本化运作。

【Abstract】 There are four major issues in the reform of mineral resource management system in our country at present: first,there is a phenomenon of money’s blindly flowing in the mining right market;second,the phenomenon of bidding mining right exists in the course of assigning resource price;third,income distribution of mining rights lacks the theoretical basis and the distribution relationship is ambiguous;and fourth,the government starts taking the ecological management of mining areas instead of enterprises themselves.New methods of resolving those problems are: breaking the prospecting property ownership and identifying it as usufruct;establishing finding right and confirming and commercializing the value of finding right;establishing exploitation right which can be gained by paying fees;the government’s levying resource tax which should be changed into environmental resource tax or resource loss fees;the government’s levying mineral resource compensation fees,which should be changed into resource substitution fees;and capitalizing geologic environment restoration margin that is levied by the government.

【基金】 国家自然科学基金(79670094)接续开发应用项目
  • 【文献出处】 中国地质大学学报(社会科学版) ,Journal of China University of Geosciences(Social Sciences Edition) , 编辑部邮箱 ,2010年06期
  • 【分类号】F426.1
  • 【被引频次】16
  • 【下载频次】494
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