河北地质大学学报2026，Vol.49Issue(2)：131-140,10.DOI:10.13937/j.cnki.hbdzdxxb.2026.02.015
基于SNA和SEEA的矿产资源资产负债表编制探索
Exploration of the Compilation of Mineral Resource Balance Sheet Based on SNA and SEEA:A Case Study of Iron Ore Resources in Hebei Province
摘要
Abstract
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.关键词
矿产资源/矿产资源核算/资产负债表/铁矿Key words
mineral resources/mineral resources accounting/balance sheet/iron ore分类
管理科学引用本文复制引用
陈龙,李冰冰..基于SNA和SEEA的矿产资源资产负债表编制探索[J].河北地质大学学报,2026,49(2):131-140,10.基金项目
河北省博士后科研项目择优资助项目(B2023003048) （B2023003048）
