【作者】 胡能勇；

【导师】 戴塔根；

【作者基本信息】 中南大学 ， 矿产普查与勘探， 2013， 博士

【摘要】 本文通过对国内外地质遗迹资源保护与开发利用管理现状和湖南省地质遗迹资源特点、保护现状与开发利用情况的分析及地质遗迹资源属性的研究,首次提出地质遗迹资源的价值与资产理念、地质遗迹资源保护与开发管理思路、初步设想了地质遗迹资源资产化管理的目标与地质遗迹资源资产化管理的基本框架。同时,结合我省实际提出了地质遗迹资源保护与开发利用管理的建议。本研究工作为地质遗迹资源保护管理及相关政策法规的制定奠定了理论基础。地质遗迹资源“价值”的概念。地质遗迹是一种资源,对人类来说具有效用,因此存在着价值。而从经济学上讲,未经人类劳动的那部分地质遗迹资源价值是一种效用价值,由其有用性和稀缺性决定。效用价值概念是从人对物的评价过程中抽象出来的,它从本质上体现着人与物的关系,即当人类面对不同稀缺程度的物质资源时,如何评价和比较其用处或效用的大小。地质遗迹资源的价值依附于他的内涵特点之上,相对其本身而言的价值称为“地质遗迹价值”,而对于经过一定的人类劳动并凝结于地质遗迹资源中的价值,称之为“附加劳动价值”。据此,可认为地质遗迹资源价值由物质性资源价值、功能性(生态服务)价值和人类附加劳动价值构成,其实质是一种综合性的复合价值。但是,其中后两种方向的可持续性是相对的。明确地质遗迹资源的价值,是对地质遗迹资源进行资产核算的前提。地质遗迹资源价值理论的研究,可以促进经济学价值问题的深入理解,进一步支持和完善马克思的劳动价值论,使福利、价值、效用等不同价值论的问题核心可以有机结合在一起,实现互补。地质遗迹资源是一种有形的自然资源,同时也是一种和土地资源、矿产资源一样的资产性资源,对那些具有较大开发利用价值的地质遗迹资源尤其是这样。为此,我们认为,借鉴土地资源、矿产资源的成功管理模式,对保护-开发利用类地质遗迹资源实行资产化管理是最佳的管理方式。地质遗迹资源的资产化管理就是遵循资源的自然规律,根据地质遗迹资源的特点,从地质遗迹资源的开发利用到生产再生产,按照经济规律进行投入产出管理。为此提出：实施地质遗迹资源资产化管理,首先必须建立地质遗迹资源产权交易市场,然后通过对地质遗迹资源进行价值评估,将资源资产价值列入经济主体的资产负债表、损益表上,这样才能综合反映地质遗迹资源资产状况,才能谈得上地质遗迹资源的科学管理,从而为地质遗迹资源纳入国民经济核算体系实行国民大核算打下基础。为了更好地评价和评估地质遗迹资源,实施资源资产化管理,在现有的历史资源数据的基础上,通过调查,加强资源数据的积累和系统收集,摸清我省地质遗迹资源的基本数据信息,为区域规划和科学管理,以及预测预报奠定充分的信息资源基础。建立系统实用的地质遗迹资源评价体系和地质遗迹资源资产评估体系。地质遗迹资源资产评估是指根据地质遗迹资源属性和特征,以及地质遗迹资源开发的目的,遵循客观的经济规律和社会、生态价值标准,按照一定的程序,运用科学的方法,对地质遗迹资源进行全面的、综合的评估或评价,地质遗迹资源作为特殊的资源,对其评估不能简单地采用一般的资产评估方法。评估时,不仅要对其市场的有形价值和无形价值进行公正的和合理的评估,而且还要对其社会、生态价值进行效益评价和效益货币化。其包括：非经济性资产评估指标体系、经济性资产评估指标体系、地质遗迹资源资产的价格构成及评估方法等。地质遗迹资源的所有权属国家所有,使用权和经营权可以通过转让、租赁、承包、买卖等形式固定下来,明确其权属范围是建立资源资产化管理的必要条件,必须以合同等文本形式明确其权属,这样才能做到谁投资、谁开发、谁利用、谁受益,做到责、权、利明确。建立并逐步完善政府宏观调控、“经济人”积极参与、全社会共同监督的地质遗迹资源资产市场体系,允许打破行政、行业、所有制界限购买经营权,允许继承转让开发治理成果；采取灵活有效的政策措施,鼓励和引导“经济人”发展跨所有制、跨地区的包括股份合作等多种形式的联合和合作,推进适度规模化经营。要坚持自愿、有偿的原则依法进行地质遗迹资源经营权的合理流转,使资源配置更加科学合理。实现资源资产化管理是在社会主义市场经济条件下实施可持续发展战略的一种理想的方式。资源管理作为一种管理活动,需要相应的计划、控制手段和相应的组织形式。逐步将资源性资产无价或无偿开发利用转变为有偿制度,明确所有者和经营者的责、权、利关系,调动各方面的积极性,做到资源利用合理。更多还原

【Abstract】 This article puts forward the first theory for the value and assets, ways of protection and development of geological relics, tentative idea of management goal and basic framework of capitalization management of geological relic resources, by studying the traits of Hunan’s geological relics and present situation of protection and exploitation of geological relics at home and abroad. At the same time, proper proposals for the protection and exploitation of Hunan’s geological relics are proposed. Theoretical basis is formed for constituting relevant policies and regulations for geological relic protection and management by this research work.The concept of value:geological relics is a sort of resources, and useful for the human beings. And therefore, it possesses value. The value of geological relics, influenced by no man’s work, is determined by its usefulness and rareness, judging by economic theory. The concept of utility value, abstracted from evaluating objects by man, reflects the relationship between man and objects. That is to say, how to evaluate and compare its usefulness and effectiveness when people face physical resources. The value of geological relic resources depend on their connotation characteristics, and the value of geological relics itself is named geological relics value. The added value of geological relics by some human’s labor is called additional labor value. So, the value of geological relics is, in fact, a complex value with materiality resources value, functionality (ecological service) value and man’s additional labor value. Both values of the latter two are relatively sustainable. Definitely concept of geological relic resources value is the premise of asset accounting on geological relic resources. Study on value theory of geological relic resources is able to boost further understanding of economics value, sustain and perfect Marxian labor value theory, combine the value theory core of welfare, value and utility organically and complementarily. Geological relic resources, as visible natural resources, are the same capital resources as land resources and mineral resources. The case is especially the same to geological relic resources with huge economical value. Therefore, the authors thought, learning the successful lesson from management patterns of land resources and mineral resources, the best mode on protection and exploitation of alike geological relic resources is to implement asset-alike management.Asset-alike management of geological relic resources is to abide by resources’ natural rule and its traits, manage the input and output economically from the exploitation, utilization to production and reproduction. To achieve the goal, the first step is to set up Property Right Market for geological relic resources, evaluate the geological relic resources, then, to list the resource assets into balance sheet, profit and loss of main economical body. Only after that can the geological relic resources be integrated reflected, and be managed scientifically. This is the basis of putting geological relic resources into national economy accounting system.In order to better evaluate geological relic resources, implement asset-alike management, survey and collection and accumulation of Hunan’s geological relic resources data is necessary, on the basis of current historical data. It will set the foundation for forecast, scientific layout and management, and for practical evaluation system of geological relic resources and assets.Evaluation on geological relic resources is to follow objective economic rules, social&ecological value criterion, in the light of certain program or means, to carry out whole integrated evaluation on relic resources, according to the attribute and traits of geological relic resources. As special resources, geological relic resources should not be evaluated with common simple asset evaluation way. The evaluation includes material value and invisible value, social&ecological value, and benefit. Detailed content include non-economical asset evaluation index system, economical asset evaluation index system, and value composition and evaluation ways of asset-alike geological relic resources.Use right and management right of geological relic resources can be transferred, leased, contracted, and bargained, with the state ownership. Clear confine of property right extension is a necessary condition of setting up asset-alike management with contract etc. documents. These steps can ensure:who exploit, who utilize and benefit. The duty, right, and benefit can be clearly seen.It is needed to establishing and gradually perfect government’s macro adjustment and control, economic man active participation, whole social supervision on geological relic resources asset system, permission of purchasing management right regardless of administrative, industrial and ownership, inherit the achievement of exploitation, adopt agile policies, encourage and channel varied combination and cooperation among ownership, regions etc., boost proper scale operation. It is also proposed that management right should rationally circulate with the voluntary, compensable principles in order to more reasonable collocate resources.It is ideal mode to realize resources asset-alike management, and sustainable development strategy under socialist market economy. Resources management is an activity, needing relevant plan, control methods and organization forms. It also should be gradually implemented to transfer unpaid or non-compensable exploitation into paid utilization system, clearly define the duty, properties and benefits, and arouse various enthusiasm in order to reasonable development of resources.更多还原