用效益弹性比较法突破净现值法的局限性

Breaking through the Limitation of Net Present Value by Using Benefit Elasticity Comparative Method

净现值法虽然是正确估计时间价值的纯利润计算法,但是它不能全面反映具有两重性的矿藏经济价值。如果开发者把只能体现超额剩余价值的净现值用来"对价"兼有使用价值和劳动价值的矿藏,就将贬低后者。其结果是无端舍弃虽质量低平但仍可利用的初等丰度资源,或者低价出让国有资源开发权。而改取效益弹性比较法,就能优化矿藏开发方案,从而充分发挥矿藏的经济潜力。文章介绍了效益弹性比较法的内容,并列举了它的使用途径。

Although net profit value is the method for calculating pure profit,which can correctly estimate time value,it cannot fully reflect the dualism in economic value of mineral resources.On this basis,the result of using net pure value only reflecting excess surplus value for the mineral resources possessed use value and labor value will abandon the elementary abundance resources for no reason,which is not with high quality,but can still be used.Or state-owned resources exploitation is sold at a bargain price.Therefore,this paper introduces benefit elastic comparison method,which can optimize mineral resources development plan so that the economic potential of mineral resources can be fully reached.