矿产资源资产估价的动态收益现值法研究

Study on Dynamic Income Present Value Method for Appraising Mineral Resource Assets

应用随机时间序列理论和资产评估理论对矿产资源资产估价的收益现值法进行了研究,建立了待估矿产资源资产未来净收益的动态预测模型,提出了折现率历史数据的测算方法,据此,建立了与净收益预测模型相类似的未来折现率的动态预测模型。

The authors of this paper, by making researches on the income present value method for appraising mineral resources assets using time series analysis theory and asset pricing theory, establish a dynamic model of forecasting the future net incomes of the mineral resource assets to be appraised, and put forward a method for calculating the history data of discount rates. Based on that, they build a dynamic model for forecasting the future discount rates, which is similar to the dynamic model for forecasting net incomes. These models and method lay a foundation for extending the static income present value method into the scientific and practical dynamic income present value method.