资源是能够满足人类活动需要的一切物质和能量,资本是能够带来剩余价值的价值,资源是资本的基础和载体.我国矿产资源经历了"萌芽"、"初始"和"运行"时期,经历了"无偿使用"转为"有偿使用"的资本化历程.文章在剖析我国矿产资源资本化制度探索历程的基础上,通过对凉山彝族自治州矿产资源资本化改革的具体实践进行总结,从改革我国现行的矿产资源有偿使用税费、完善我国矿产资源制度、规范矿业权市场发展、建立更深层次的矿业资本市场、坚持矿产资源可持续发展原则并适度实行资本化等方面提出相应建议.%Resources are all materials and energy that can meet the needs of human activities. Capital is the value that can bring surplus value, and resources are the foundation and carrier of capital. If resources want to maximize their economic value and become the driving force of social and economic development, we must go through the process of re-source to asset to capital. China's mineral resources experienced"germination","initial"and"operation"period. From the"free use"to"paid use", this change is a"capitalization"process of reform. On the basis of deep analysis of the explo-ration process of China's mineral resources capitalization system, this paper summarizes, analyzes and judges the concrete practice of the reform of mineral resources capitalization in Liangshan Yi Autonomous Prefecture. From the current reform of China's mineral resources paid use of mineral resources tax, perfecting the system in our country, regulate mining rights market development, establish a deeper level of mining capital market, insist the principle of sustainable develop-ment of mineral resources, and implement capitalization moderately four aspects to put forward the corresponding sugges-tion. In order to further deepen the reform of mineral resources capitalization.
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