Ruminations on accounting for exploration expenses of geological survey units

LIU Yuzhan

doi:10.3969/j.issn.1002-9605.2024.z1.018

Abstract：Under the conditions of market economy,as a state-owned enterprise,the prospecting right is the core asset of the geological exploration unit.Entering the market,operation and development need this asset,but the ground exploration unit and the market way of self-contracting exploration and construction projects.Operation of prospecting rights plus exploration and construction is engaged in mineral resources exploration unit of the two main business,only with the ability of the two main business,can be called the main force to find breakthroughs.This requires geological exploration units to be more complete and accurate in the accounting of exploration expenses,especially prospecting rights,and constantly match and adapt to the requirements and goals of high-quality development of central enterprises in the new period.This paper explains and analyzes the accounting of geological exploration units on exploration expenses and prospecting rights,and compares them with oil and gas mining enterprises,proposes the accounting ideas and methods of geological exploration units on prospecting rights,and puts forward suggestions from the perspective of financial and tax policies on further encouraging them to increase their investment in exploration and to play a greater role in the new round of strategic actions to find mineral breakthroughs.