摘要
矿业权类资产在国民经济发展中具有极为重要的经济价值和社会价值。我国目前对矿业权类资产的管理和评估起步较晚,在理论和实际上尤其缺乏对矿业权类资产管理的探究。因此,从评估方法、评估理论、评估管理等多个角度对矿业权价值评估进行研究,便显得很有必要了。本文对矿业权评估方法和理论的不足,提出了一些探索性的看法,以供矿业权评估管理部门、矿业权评估机构和从业人员探讨。
Asset classes of mining in the development of national economy have very important economic and social value. Our current asset classes of mining right evaluation and management start late, especially in the theory and practice in lack of such assets management of mining. Therefore, the study from the evaluation methods, evaluation theory and appraising management aspects of mining right evaluation is very necessary. Based on the lack of the theory and method of the mining right evaluation, this article proposed some tentative ideas to the mining right evaluation management department, the mining right evaluation agencies and employed person, in order to offer research reference.
出处
《中国矿业》
北大核心
2011年第2期49-52,共4页
China Mining Magazine
关键词
矿业权
评估
折现率
mining rights
appraisal
discount rate
