矿业权评估体系的研究

    STUDY ON THE SYSTEM OF MINERAL PROPERTY EVALUATION

    • 摘要: 矿业权是一种特殊类型的权益性资产, 由于市场的灵活性及经济行为的多样性, 在具体的评估操作中, 很多评估人员对评估过程和结果感到困惑。作者在吸收前人研究成果, 潜心研究大量矿业权评估案例及国际资产评估准则的基础上, 结合我国矿业管理制度的特殊性, 把评估的对象类别、行为目的类别、价值类型、评估途径及方法、计价定位等方面有机地结合起来, 首次提出了矿业权评估体系, 以期在市场交易过程中, 提高其定价的准确性, 在公允价值的基础上, 为资产的顺利流转创造条件。

       

      Abstract: Because of special of mineral property assets,flexibility and diversity of marketing,valuator has much perplexity for estimating and the results.In order to resolve those problem,based on the front research fruit of mining,many estimation case of mineral property assets and international standard of valuation,combined with particularity of mineral assets evaluation in china,the author constructs the system of mineral property estimation firstly with the object,intention,valuation standard,method,sort of value and value orientation.After that,the appraiser have a clear orientation,and the valuation becomes very accurate,authentic and dependent.

       

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