矿产资源资产产权评估理论与方法的有关问题探讨——对《矿业权评估指南》的初步评析

PROBE INTO QUESTIONS CONCERNING THE THEORIES AND MATHODOLOGIES IN EVALUATION OF THE MINERAL PROPERTIES——A PRELIMINARY APPRAISAL FOR《GUIDEBOOK FOR EVALUATION OF MINING RIGHTS》

从评估对象、评估方法、评估的资源基础以及评估计算期 4个方面 ,尤其是现金流量贴现法(DCF)的应用问题 ,对《矿业权评估指南》

This paper makes a more comprehensive analysis and appraisal for《Guidebook for Evaluation of Mining Rights》,emphasizing four aspects——the object of evaluation,the methods of evaluation,the base of resources for the evaluation,and the calculated assessment period,especially the DCF methods.