国外矿业权评估方法综述

在我国矿业权评估是最近几年才出现的新鲜事物，目前我国矿业权评估所使用的方法一般来源于国外。矿业权评估在国外已经发展了100多年，目前国外矿业权评估使用的主要方法有：贴现现金流量法、可比销售法、联合风险勘查协议法、勘查费用倍数法、地学排序法和粗估法。本文对这些方法的基本原理、使用条件、优缺点、存在的争议等作了初步研究。文中还简单介绍了几个与矿业权评估相关的概念以及矿业权评估实践中各种方法的地位及综合应用情况。

A SUMMARY OF MINERAL RIGHT VALUATION METHODS ABROAD

Mineral right valuation in China occurred just several years ago.Methods of mineral right valuation applied in china come from abroad generally.Mineral right valuation abroad has been developed for more than 100 years.The main mineral right valuation methods applied abroad are Discounted Cash Flow,Comparable Sales,Joint Venture Terms,Multiples of Exploration Expenditure,Geoscience Rating and Rules of Thumb.This paper made a primary study on their fundamentals,conditions of application,advantages and disadvantages and diverges.The paper also introduced simply several notions related to mineral right valuation and the position and combined application of these methods in practice.