| Issue |
MATEC Web Conf.
Volume 175, 2018
2018 International Forum on Construction, Aviation and Environmental Engineering-Internet of Things (IFCAE-IOT 2018)
|
|
|---|---|---|
| Article Number | 04015 | |
| Number of page(s) | 5 | |
| Section | Urban Planning, Environment and Construction | |
| DOI | https://doi.org/10.1051/matecconf/201817504015 | |
| Published online | 02 July 2018 | |
Comparative analysis and case study on the absolute value accounting of mineral resources
School of Urban and Environment, Yunnan University of Finance and Economics, 650221 Kunming,P.R. China
School of Urban and Environment, Yunnan University of Finance and Economics, 650221 Kunming,P.R. China
a Corresponding author: chunxueliu@ynufe.edu.cn
Absolute value is an important part of the natural value of mineral resources, and it is also an important manifestation of the exhaustion of mineral resources. However, the calculation of the absolute value of mineral resources is greatly affected by changes in the market and it is easy to draw distorted results. In order to reflect the difference in absolute value of mineral resources at different development stages and the true value of the absolute value of mineral resources. This article is based on the analysis of the causes of the error in measuring the absolute value of mineral resources. The development stage coefficient, the highest price, and the industry discount rate were introduced in the model for measuring the absolute value of mineral resources. At the same time, it is combined with actual cases for comparative analysis. The improved calculation method can better reflect the true level of the absolute value of mineral resources. The accuracy of the measured results has also been improved. At the same time, it also reflects the future expected and risk levels of the measurement results. In the process of mineral resource management, it is conducive to more reasonable realization of the owner’s rights and interests. It can also improve the utilization efficiency of mineral resources. It can also better coordinate intergenerational interests and promote the sustainable development of the mineral resources industry.
© The Authors, published by EDP Sciences 2018
This is an Open Access article distributed under the terms of the Creative Commons Attribution License (http://creativecommons.org/licenses/by/4.0), which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
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