煤炭资源资产评估理论和方法的研究

Study on the theories and methods for coal resources asset valuation

以劳动价值理论为基础， 综合运用矿山（ 资源） 地租理论和环境价值理论， 提出了矿产资源价值由地勘劳动价值、潜在收益价值和环境价值３ 部分构成． 在分析煤炭资源资产评估特点的基础上， 建立了煤炭资源资产评估的一般模型、地勘劳动价值评估模型、基于聚类的模糊评判分类模型、人工神经网络分类模型、潜在收益价值评估模型及煤炭资源资产环境价值评估模型．针对不同类别的煤炭资源资产， 应用所提出的理论和方法， 进行了实例研究和模型检验．

Based on the theories of labour value , mine (resources) rent, and environmental value, the mineral resources' value component theory by exploration labour, potential revenue, and environment value is put forward.By analyzing the characteristics of coal resources asset valuation, the methods and general models for coal resources asset valuation are given, models for exploration labour valuation are presented.The fuzzy judgement model based on cluster, the artificial neural network models for classification of coal resources assets, the valuation methods and models for the revenue of coal resources assets , and for environmental value of coal resources assets are advanced.Several practical examples from different grade coal resources assets are used for testing all models in the paper.