摘要
本文在区分矿产资源和矿产资源资产的基础上 ,论述了矿产资源资产价值的构成 ,并系统地分析和构建了矿产资源价值分析模型。指出 ,复合价值理论是矿产资源资产价值研究的基础 ,也是矿产资源资产评估及实行资产化管理的重要理论依据。
Based on analysis of difference between mineral resource and mineral resource assets,the components of value of mineral resource assets are discussed and a model for assessing the value of mineral resource assets is established and systematically studied.It is to be pointed out that the theory of compound values is the basis for researching the value of mineral resource assets as well as for assessing the value of mineral resource assets and realizing their optimal management.
出处
《中国矿业》
北大核心
2002年第4期16-18,22,共4页
China Mining Magazine