采矿权评估贴现现金流量法探讨
DISCUSSIONG ON DCF IN MINING RIGHT APPRAISAL
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摘要: 矿业投资项目的超额利润归矿主和业主共同所有。本文提出了分割超额利润应遵循的三个基本原则;通过对矿业投资过程的分析,区分了矿业的两类投资,并运用投资倒算法分析验证了目前贴现现金流量法的三种数学模型。Abstract: The excess profit of mining investment belongs to the owner and the proprietor.The author put forward three fundamental principles that should be followed in distributing excess profit.Through the analysis of the course of mining investment,two different investments were distinguished and three mathematical models of Discounted Cash Flow were verified using investment reverse calculation method.
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