【摘要】 针对我国矿业权评估方法和参数选取目前存在的主要问题,分别对矿业权评估方法、矿业权评估中价格和贴现率的选取、折旧和贷款利息的合理计算、矿业权权益价值出现负值的处理等进行了探讨和研究。指出贴现率和价格对矿业权权益价值的影响很大,应慎重选取;折旧应考虑再投入问题;贷款利息计算应考虑偿还的多种方式;对于无超额利润的评估对象,无论评估值负多少,矿业权权益价值应取值为零。最后提出尽快完善现行矿业权评估方法和规范矿业权权益价值的计算。更多还原

【Abstract】 In view of the chief problems in evaluation method and parameter selection for mining property of China,this paper conducts researches in terms of evaluation method of mining property,calculation formula of value of mining propertys,choice of price and discount rate,calculation of depreciation and interest with reason,and handling negative value of value of mining property.The paper points out that the discount rate and price have a great influence on value of mining property and should be selected prudently,that depreciation of fixed assets ought to be considered along with new investment,and that different kinds of repayment should be considered in computing the interest of the loan.Finally the paper proposes improving the method of evaluation of mining property and the calculation formula of mining property value as soon as possible.更多还原