对探矿权评估方法中重置成本法的思考

STUDY FOR REPRODUCE COST METHOD THAT BELONGS TO EVALUATION METHOD OF PROSPECTING RIGHT

重置成本法作为一种主流方法已在我国的探矿权评估实践中被普遍采用,但在其应用过程中所引发的诸多争议也说明这种方法还需要不断地加以完善。论文在对探矿权评估所应该考虑的主要内容进行概括性介绍的基础上,针对实践中有关重置成本法的争议焦点,从有效勘查支出的确定、地勘风险系数的确定以及技术性贬值系数的合理性等三个方面进行了分析并提出了相应的完善建议,进而提出了运用重置成本法对探矿权价格进行评估的合理计算公式。

Reproduce cost method has been regarded as the main method in practice of evaluation for prospection right, and then it has been used widely in our country. The dissension which taken place in the use of Reproduce cost method means that the improvement for this method is necessary. Based on the recapitulative introduction for main content that should be considered during the evaluation of prospecting right, this paper makes some research on the dissension that related to the Reproduce cost method, and then put forward the corresponding ameliorative suggestion. The dissension includes three aspects： the confirmation for effective prospection expenditure, the confirmation for risk coefficient of geologic prospect and the rationality for technical depreciation coefficient. Moreover, it put forward the rational calcultion formula for Reproduce cost method.