矿产资源资产收益现值评估法的折现年限研究

A Study on the Discount Period of Mineral Resources Using Present Value Evaluation Method of Assets Revenue

针对目前国内矿产资源资产评估中有待解决的一些问题 ,提出对生产矿山企业的经营管理水平进行评价 ,并首次运用F线性规划对多个矿区生产的矿山年总产量进行最优化 ,且进行F综合评价。通过计算矿山最优服务年限 ,为收益现值法评估矿产资源资产价值提供科学可靠的折现年限 ,对大多数矿山企业生产管理具有一定的借鉴意义。

In light of the fact that some problems remain unsolved with evaluation of mineral resources in China, the paper points out that managerial level of business administration should be evaluated first in active mines. For mines having multiple mining districts, the total annual output is optimized, for the first time, using the F-linear planning method and the F comprehensive evaluation is carried out. Through calculation of optimum service years, a reliable discount period is obtained which can be used for evaluation of mineral resources through the revenue present value method. The study may be of reference significance to production management of most mining enterprises.