对采矿权评估方法的分析与改进

采矿权评估方法体系的渐趋成型为国内的采矿权评估活动提供了坚实的支撑和有力的推动,但实践应用效果也显示出我国现行的采矿权评估方法还存在着有待进一步完善之处。论文以基本原理为切入点,分别探讨了贴现现金流量法、可比销售法和期权评估法所存在的不足,并针对贴现现金流量法和期权评估法现行计算方法中所存在的问题进行了尝试性改进。

Analysis and improvement of mining right assessment methods

Mining right assessment methodology is being formed,which provides solid support and powerful impetus for the mining right assessment activities in our country,but its practical results indicate that further improvements are necessary in China’s current mining right assessment methodology.Taking the basic principles as the starting point,the paper discusses respectively the deficiencies of the discounted cash flow method,comparable sales and option evaluation methods.And aiming at the problems in current calculations of discounted cash flow and option evaluation methods,the paper puts forward some tentative improvements on them.