摘要
贴现现金流量法是矿业权价值评估中应用最为广泛的方法,贴现率是贴现现金流量法的关键参数。贴现率的取值直接关系到国家、矿主、业主之间的利益分配。本文分析了矿业权价值评估中贴现率及贴现的实质。
Discounted Cash Flow is the most widely used method in mining right evaluation.Discount rate,a key index in Di scounted Cash Flow,directly influences profit distribution among the nation,th e proprietor and the owner.This paper analyzes the essence of discount rate and discount in mining right evaluation.
出处
《国土资源科技管理》
2002年第2期46-49,共4页
Scientific and Technological Management of Land and Resources
