The Study On The Information Disclosure Of Mining Reserves

The thesis studies the information disclosure and the international convergence of Miningindustry. In view of the difference between its book value and real value, as a result, itsinformation disclosure cannot reach an agreement, this paper puts forward the significance ofstudy on reserves disclosure. Firstly, it briefly introduces the classification of mining reserves,and with the consideration of signification of information disclosure, the paper defines itscontents from five aspects. Furthermore, according to international principles of theinformation disclosure of mining industry, the paper investigates the industry standards aboutconvergence degree of information disclosure by means of quantitative and qualitativeanalysis and provides excavation industry with several enlightenments. Then, the presentsituation of domestic listed enterprises’ information disclosure is analyzed to unveil flaws ofinformation disclosure in the China Mining Industry. At last, combining analysis results andpractical situation of information disclosure, the paper finally offers suggestions aboutinformation disclosure of reserve assets. The thesis underlines the importance of reserve assetsof mineral resources, providing valuable proposals when it comes to formulate and modifyaccounting criterion, information disclosure system, and asset management system, promotingthe internationalization of domestic mining enterprises under the tendency of growingintegration of management, improving the convenience for information users, makingdomestic mining enterprises quickly adapt to global market.