摘要
折现率是应用收益法进行矿业权价值评估的重要参数,其选择合理与否对评估结果有着极大的影响。通过对评估实践中折现率取值的现状以及存在的问题的分析,对矿业权评估中折现率的选择提出了一些探索性的看法。
Discount rate is an important factor in applying earning approach for mining right appraisal which exercises a great influence on appraisal results.This paper proposes some exploratory opinion on how to choose discount rate in mining right appraisal through the analysis of current situation and the problem about how to choose discount rate in appraisal practice.
出处
《重庆文理学院学报（社会科学版）》
2010年第4期90-92,共3页
Journal of Chongqing University of Arts and Sciences（Social Sciences Edition)
关键词
矿业权评估
折现率
收益法
mining right appraisal
discount rate
earning approach
