会计学院知识库

无线电频谱资源是一种特殊的自然资源，在如今的国际竞争舞台上具有举足轻重的地位，是应用无线电技术的基础。如今，信息化建设如火如荼，无线电通信技术获得空前发展，正如互联网改变了人类的商业模式和生活方式，无线电技术应用将引领时代的新发展。无线电频谱资源极具稀缺性，因此如何对频谱资源进行价值计量，正确的认识频谱资源蕴含的巨大经济价值，对其进行合理定价，最大限度发掘其经济价值，提高使用效率，是目前频谱管理的重要目标。无线电频谱资源自身存在一定的特殊性，目前还没有通用的价值计量方法，因此，寻找合适的价值计量方法成为解决目前频谱资源管理难题的关键。 

本文对现有的频谱资源价值计量方法进行了对比分析，发现现有的方法都存在一定程度上的局限性，未能体现出频谱资源的实际价值，不适用于我国的频谱资源管理体制。基于此，本文提出利用环境重置成本法对频谱资源进行价值计量。环境重置成本法是对频谱资源资产利用和保护过程中发生的所有成本进行归集，并建立多因子三层成本复合模型，对频谱资源资产进行价值计量。选取无线电频谱700MHz频段进行模型应用，700MHz频段是移动通信应用的黄金频段，具有极高的价值。从无线电频谱自然资源资产管理角度出发，基于无线电频谱资源达到并维持在持续创造价值的资产状态所需的成本进行归集，建立基于环境重置成本法的无线电频谱资源资产三层成本价值计量模型，计算得出无线电频谱资源700MHz频段的现有总价值约为2549.12亿元，证明了无线电频谱资源的价值计量难题可以用环境重置成本法来解决。本文首次将无线电频谱自然资源作为一项资产，并利用环境重置成本法进行价值计量，扩大了自然资源资产的价值计量范围，并且为无线电频谱等非传统自然资源探索出了一种科学、合理的价值计量方法，对会计理论研究有着一定的意义。基于计量所得的频谱资源价值，对无线电频谱资源资产的管理提出两个建议：1.加速推进无线电频谱资源资产的价值计量进程，制定合理的价值机制；2.构建完善的无线电频谱资源交易市场，完善频谱资源管理体制。

Radio spectrum resource is a special natural resource, which plays an important role in the international competition stage and is the basis of the application of radio technology. Nowadays, information construction is in full swing, and radio communication technology has achieved unprecedented development. Just as the Internet has changed the business model and lifestyle of human beings, the application of radio technology will lead the new development of The Times. Radio spectrum resources are very scarce, so how to measure the value of spectrum resources, correctly understand the huge economic value of spectrum resources, price it reasonably, explore its economic value to the maximum, and improve the use efficiency are the important objectives of spectrum management at present. The radio spectrum resource itself has certain particularity, and there is no general value measurement method at present. Therefore, finding an appropriate value measurement method has become the key to solve the current problem of spectrum resource management.

This paper makes a comparative analysis of the existing measurement methods of spectrum resource value, and finds that the existing methods have some limitations, which fail to reflect the actual value of spectrum resource and are not suitable for the management system of spectrum resource in China. Based on this, this paper proposes to use environmental replacement cost method to measure the value of spectrum resources. Environmental replacement cost method is to collect all the costs occurred in the process of spectrum resource assets utilization and protection, and establish a multi-factor three-layer cost composite model to measure the value of spectrum resource assets. 700MHz frequency band of radio spectrum is selected for model application. 700MHz frequency band is the gold frequency band of mobile communication application and has high value. From the perspective of radio spectrum natural resource asset management, the three-layer cost value measurement model of radio spectrum resource asset based on environmental replacement cost method is established based on the collection of the cost of radio spectrum resource to achieve and maintain the asset state of continuous value creation. It is calculated that the total value of the 700MHz band of radio spectrum resources is about 254.912 billion yuan, which proves that the problem of measuring the value of radio spectrum resources can be solved by environmental replacement cost method. In this paper, first the radio spectrum of natural resources as an asset, and use the environment value based on the replacement cost method and expand the value scope of natural resources assets, such as radio spectrum and explore a kind of unconventional natural resources science, fair value measurement method, has a certain significance for accounting theory research.Based on the value of spectrum resources measured, two suggestions are put forward for the management of radio spectrum resource assets: 1. Accelerate the value measurement process of radio spectrum resource assets and formulate a reasonable value mechanism; 2. Establish a sound radio spectrum resource trading market and improve the spectrum resource management system.