《国土资源“十三五”规划纲要》提出:“服务供给侧结构性改革,严格产能过剩行业新增产能用矿管理、注重勘查开采中的‘去产能、去库存’”。说明在深化矿产勘查开采业的改革中不能回避“两去”问题。而矿产资源储备也确实与此有关,本评述就此谈几点意见:首先,能够作为储备的矿产资源,应当是会计学意义上的资产。其资产价值来源于两个方面:一是作为自然资源资产所固有的天然形成的价值,属于资源权益;二是人类投入活劳动和物化劳动所创造的价值,也就是矿业权的价值,属于资本权益。与此 The Outline of Land and Resources Planning of the 13th Five-Year Plan proposed: Structural reform of service supply side, strict management of newly-increased production and mining capacity in overcapacity industries, and emphasis on ’de-capacity and stock removal’ in exploration and exploitation. This shows that in deepening the reform of mineral exploration and mining industry can not evade “two to ” issue. And mineral resources reserves are indeed related to this comment on this talk a few comments: First of all, as a reserve of mineral resources, accounting should be the sense of the assets. The value of its assets comes from two aspects: First, as a natural resource inherent in natural resource assets, belong to the rights and interests of resources; second is the value of mankind into live labor and materialized labor, that is, the value of mining rights, belonging to capital gains and . With this