矿产“三资”统筹管理研究
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摘要
在改革开放方针指引下,我国确立了社会主义市场经济体制的改革目标和基本框架,地质工作体制改革将公益性与商业性地质工作明确分开,有力地促进了矿产资源开发利用的市场化进程,矿业和矿产资源勘查业出现了生气勃勃的新局面。近十多年来,在民营企业和国内外部分资本的积极参与下,我国矿业市场主体发生了改变;在下游及其他产业的企业进军矿业的影响下,国内矿业企业经营模式出现重大变化;在金融资本的运作及跨国公司的冲击下,国内矿业投资模式发生了翻天覆地的变化,等等。这些变化为我国新时期的矿产资源的管理工作带来了巨大的挑战。在稀缺性、耗竭性等典型的特征作用下,矿产资源的最终用尽是必然发生的事情。因此,在矿产资源可持续发展的理论基础上,如何最大程度地利用矿产资源,以达到物尽其用的目的,就成为人们探索的焦点。
     本文在总结大量前人的资料基础上,结合自身经验和亲身体验,围绕矿产资源的价值构成、价值形成及其价值模型、价值计量模型并结合价值实现的保障机制等几方面内容进行重点研究,尝试建立了三资(资源资产资本)关系的系统模型,探讨了如何制定相关管理制度保障资源资产和资本高效运行。
     文中首先系统全面阐述了矿产资源领域相关的概念及其理论,包括矿产资源资本化、矿业权价值(探矿权、开采权)、矿产资源资产评估理论、矿产资源价值理论、地租理论、可持续发展理论、实物期权理论、最优耗竭理论和矿产资源收益分配理论。文章认为矿产资源具有其独特价值,由矿产资源自然价值、勘查价值、环境价值及损耗价值等四方面构成。然后探讨了世界上各矿产资源国对矿产资源资产化的定义、矿业政策,以及我国矿产资源产业历史、现状及问题。研究认为矿产资源价值实现的途径有探矿权、采矿权的交易和生产出矿产品的交易两条途径:第一种途径通过矿权的取得,再到矿权的评价,最后到矿权的转让三个步骤实现;第二条途径是从计算矿产价值到分期偿还费用,再到中期调整,最后闭矿清算四个步骤实现。然后,基于此总结了矿产资源价值的构成并建立了矿产资源价值的组成理论模型。再次,阐述了矿产资源的生产流程和矿产资源实现其价值的基础,同时进一步讨论实现矿产资源价值的具体路径,并论述了三种不同路径下矿产资源价值实现的步骤。根据对目前中国的矿产资源市场现状的调查研究,认为最适合我国矿产资源计量的方法为历史计量法。最后,结合某矿业集团的矿产资源资本化实例分析,阐述了资本市场和矿产资本市场的发展历程、现状和存在问题,在此基础上探讨了矿业投资风险的构成,并根据风险的构成建立了政府、矿业企业和投资资本市场三维统筹管理创新体系,为矿业资本投资风险的分担机制和更好的保障机制。
     总之,在当今全球经济一体化的背景下,应以矿产资源合理利用为主线,积极推动资源、资产、资本在矿产资源产业中三维统筹战略管理,进而全面提高矿产资源的开发利用,使我国矿业走向节约、环保、高效、绿色的可持续发展之路。
Our country has established the goals and fundamental frameworks of the reform of socialist market economic system under the guidance of reform and opening up policy. That the reform of geological work system has separated commonweal and commercial geological works definitely, which promotes marketization process of exploitation and utilization of mineral resources, makes mining and mineral resources explorations prospered. In recent ten years, China's mining market has changed because of the active participation both private enterprises and part of the domestic and overseas capital; domestic mining enterprises management mode has taken significant changes under the influence of downstream enterprises and other industries; domestic mining investment pattern has undergone tremendous changes under the impact of financial capital operation and multinational companies, and so on. These changes has brought gigantic challenge on the management of mineral resources for our country during the new period. In order to meet the demands of socialist market economic developments, to better managements and higher efficiency utilization on mineral resources at home and abroad, to ensure adapt to our country industrial structure adjustments and industrial upgrading for mineral resources, the author has taken part in several mineral resources exploitation and investments projects, of course,some successful some failure, and on the basis of predecessors'materials, has summarized experiences and theories, also has created a systemic model to research formation mechanism about relationships among resources, assets and capital, and finally, has made a analysis and discussion on efficient resource assets and capital guarantee mechanism based on some related management systems.
     Mineral resources, which undergo geological mineralization process, and stored in the earth's surface or in the crust, are the development and utilization of value mineral or useful elements collection. Mineral resources experience geological exploration and exploitation process before they are transformed into available minerals. From mineral resources to mineral resources assets and mineral resources of capital, mineral resources undergo investment process, and then invested monetary capital transform into mineral resources of capital.
     Due to the scarcity and exhaustion characteristics, running out of mineral resources eventually is inevitable. Consequently, based on the mineral resources sustainable development theory, we focus on that how to maximize the utilization of mineral resources. The paper presents path of the value realization of mineral resources in China under the background of the global economic integration today by the means of reviewing the value of mineral resources structure, value formation and value model, value measurement model as well as guarantee mechanism of value realization.
     Firstly, the paper concludes the relevant concepts and theories about mineral resources, including mineral resources capitalization, mining right value, mineral resource assets evaluation theory, land rent theory, sustainable development theory, real option theory, the optimal depletion theory and income distribution theory of mineral resources. They are all basic theories for mineral resources value realization. Secondly, on basis of mineral resources value theory, the paper summarizes the composition of mineral resources value structure and constructs the value theory model. Thirdly, based on the production process and the premise of value realization of mineral resources, the paper states that path of the value realization of mineral resources, and each of paths steps. Furthermore, on basis of the purpose and significance of mineral resources value measurement, the paper concludes that five kinds of mineral resources value measurement methods, and measures value of mineral resources by the historical cost method. Finally, taking a mining company for example, researching on mineral resources capitalization serves as the paper's highlights in order to understanding the process of mineral resources capitalization.The paper also puts forward the composition of mining investment risk and construct government, mining companies and investors trinity of mining investment risk sharing mechanism under background of mining capital market development course, current situation and existing problems.
引文
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