摘要
“资源四论”是近几年提出的新理论,“资源资产论”是其中之一。本文在对资源资产管理的理论意义和实践意义进行了阐述之后,着重对资源资产的属类、范围及其价值进行了探讨。文章认为,资源资产既不属于固定资产,也不属于流动资产,而应单独列出一类。文章还认为,资源资产的范围应该是当前技术经济条件下能被开采利用的可采储量,对资源资产的计价当然也应在这个范围内进行。根据这个观点,作者分析了可采储量生产的组成要素,提出了资源资产价格的组成内容。文章最后对实行资源资产管理的办法,提出了几点建议。
The Resource Assets Theory is one of“The 4 Theories Concer- ning Natual Resources”presented in the past few years.After dis- cussing theoretical and practical significance of the administra— ction of resource assets,this article focuses on the categories, domain and evaluation of resource assets.In the author's point of view,in stead of being category as either circulating assets or fixed assets,natural resource assets should belong in a new type. According to the article,resource assets include only the reco- verable reserves which can be exploited and utilized under present technological and economic limitations.So only the recoverable reserves are priced.Based on analysis above,the author puts forward his thesis on resources price formation after analyzing the production of recoverable reserves.At the end of the article, several programmes are given on how to implement the administra- tion of resource assets.
