浅析乡村振兴战略背景下经营性资产的绩效评价

早在我党十九次全国代表大会上,就已经提出了“乡村振兴战略”,乡村的发展已经上升到了国家治理层面,要在全国范围内建立起生态宜居、生活富裕的新农村,从“三农”问题入手,使城乡协调发展,提高农民生活质量。为了乡村振兴,国家也陆续投入了大量的财政资金用于产业项目建设,并积极地采用了政府绩效评价机制,来对产业项目建设情况、社会效益与经济效益实现情况进行评价,以确保财政资金的使用效率。本文将通过在乡村振兴战略背景下,农村经营性资产的投资决策及绩效评价考核及坚持的工作原则、具体应用进行分析的基础上,提出进一步提升产业项目绩效评价考核工作规范性的建议。

矿业开发决策雏形

首先略论一般决策的性质、原则、分类以及决策的科学化，剖析数据、信息及其与决策的关系。继而进行矿业开发性决策和经管性决策的科学论证与分析，并提出矿业决策的步骤、原理、方法，构造其决策雏形，提供矿山技术人员作开发决策的参考。

The application of option pricing theory to the evaluation of mining investment

A rational evaluation on an investment project forms the basis of a right investment decision making. The discounted cash flow (DCF for short) method is usually used as a traditional evaluation method for a project investment. However, as the mining investment is influenced by many uncertainties, DCF method cannot take into account these uncertainties and often underestimates the value of an investment project. Based on the option pricing theory of the modern financial assets, the characteristics of a real project investment are discussed, and the management option of mine managers and its pricing method are described.