可比销售法中参照物选取应注意的问题探讨

Discussion on problems of reference selection in applying comparable sales method

目前,可比销售法在评估实践中应用较少,随着我国矿业权评估市场的发展和完善,作为更接近市场价值的一种矿业权评估方法,可比销售法将逐渐得到日益广泛的应用。参照物的选取是可比销售法应用成败的关键,《中国矿业权评估准则》中关于参照物选取的描述较为笼统,使得评估实践中使用者往往有一些困惑。本文将对参照物选取应注意的问题进行阐述,并提出建议,以期为该方法的运用起到抛砖引玉的作用。

As China mining rights evaluation market develops and improves,though comparable sales method is currently rarely applied in mining rights evaluation practices,it will gradually be widely used for its strength to reveal the real value of the market.Reference selection is the key to success of comparable sales method application,however,Mining Rights Evaluation Guidelines has only a very general introduction of it which is not enough for mining rights evaluation in practice.In this article,the author has done an analysis on common problems of reference selection,some suggestions also has been summarized to initiate a discussion on this topic.