煤炭资源资产的价值及其估算方法

THE VALUE OF COAL RESOURCES PROPERTY AND ITS ESTIMATION METHOD

矿产资源资产的价值等于资源所有者的收益，由资源稀缺性租金和级差租金所构成，矿产资源的特点决定了矿产资源的计价不能采取地租“资本”化的形式，而应按年消耗资源的数量计取．依据最优化理论建立了矿产资源计价基本模型，在此基础上对勘探阶段的资源、在建矿井的资源、新矿井的资源和普通矿井的资源提出了价值估算方法．

The value of mineral resources property consisting of a scarcity rent and a quality differ ential rent equals to the income of the owner.Due to the features of mineral resources the value of resources can not be calculated as“rent”,and should be calculated in terms of annual consumption.A basic model for calculation of mineral resources was established on the basis of optimization theory.A method was proposed for pricing of the value of mineral resources in the prospecting period,in the construction period,and mineral resources of a new mine and of an ordinary mine.