矿业权价值评估研究

发布时间：2018-01-22 23:31

本文关键词： 矿产资源矿业权价值评估折现率　出处：《昆明理工大学》2005年硕士论文　论文类型：学位论文

【摘要】：本文以劳动价值论、风险报酬权衡理论和货币时间价值理论为指导,对矿业权的价值来源、价值构成和现有的评估方法进行了全面系统的论述,提出了一种新的评估方法——剩余收益比例分配法。全文主要研究内容可概括为以下四个方面: 1.系统论述了矿业权的评估理论和方法发展的状况以及发展的动因。 2.论述了矿产资源和矿业权的价值理论基础以及两者的价值构成。矿业权依托矿产资源而存存,但矿业权和矿产资源有着不同的价值理论基础,从而两者有着不同的价值内涵。矿产资源的价值理论以效用价值理论和稀缺价值理论为基础,加上马克思的地租理论,从而可以得出矿产资源的价值由绝对矿租和第一级差矿租两部分组成。矿业权以劳动价值论、风险报酬权衡理论和货币时间价值理论为基础,得出矿业权的价值由矿业权人投入的成本的现值、投入成本的时间价值和所有者权益(矿产资源价值)中留给矿业的部分超额利润三部分组成。可见矿业权价值的大小并不仅依赖勘探投入或者矿产资源的价值。 3.对常用的评估方法进行系统的研究分析,指出各种方法的优缺点以及存使用中应注意的问题。 4.在对现有评估方法系统研究的基础上,从矿业权的价值来源和构成进行深入分析,根据矿业投资的特点,提出一种新的评估方法——剩余收益比例分配法。即首先利用收益现值法计算出矿产资源的自身价值,然后减去国家以所有者身份收取的所有者权益,剩余的超额利润根据矿业权所处阶段的风险和投资额占矿业总投资的比例进行合理分配的一种评估方法。当资源税、资源补偿费和矿业权使用费一定时,国家留给矿业行业的超额利润应当是一定的,此时评估的实质应当是国家留给矿业行业的超额利润在矿业权不同的阶段之间的分配。矿业权存不同的阶段有着不同的风险和投资额,超额利润应根据矿业权的风险和投资额的大小进行合理分配。
[Abstract]:Under the guidance of labor value theory, risk reward trade-off theory and currency time value theory, this paper makes a comprehensive and systematic discussion on the value source, value composition and existing evaluation methods of mining rights. In this paper, a new evaluation method, the method of residual income proportion distribution, is put forward. The main contents of this paper can be summarized as follows: 1. The paper systematically discusses the development of the theory and method of mining right evaluation and the motivation of its development. 2.Discusses the value theory foundation and the value constitution of mineral resources and mining rights. Mining rights exist on the basis of mineral resources, but mining rights and mineral resources have different value theoretical bases. The value theory of mineral resources is based on the theory of utility value and the theory of scarce value, together with Marx's theory of land rent. It can be concluded that the value of mineral resources is composed of absolute rent and first differential rent. Mining rights are based on the theory of labor value, the theory of risk reward trade-off and the theory of currency and time value. The present value of the cost invested by the mining owner is obtained. Time value of input cost and owner's equity (mineral resource value). This shows that the value of mining rights does not depend solely on the value of exploration inputs or mineral resources. 3. The common evaluation methods are systematically studied and analyzed, and the advantages and disadvantages of these methods are pointed out, as well as the problems that should be paid attention to in storage and use. 4. On the basis of the systematic research on the existing evaluation methods, the value source and composition of mining rights are analyzed deeply, and the characteristics of mining investment are analyzed according to the characteristics of mining investment. In this paper, a new evaluation method, the method of proportion distribution of residual income, is put forward, that is, the present value method of income is used to calculate the value of mineral resources, and then the owner's rights and interests collected by the state as owner are subtracted. A method of evaluating surplus excess profits according to the risk of mining right stage and the proportion of investment to total mining investment. When the resource tax, resource compensation fee and mining right usage fee are fixed. The excess profits left by the state to the mining industry should be certain. At this time, the essence of the evaluation should be the distribution of excess profits left by the country to the mining industry in different stages of mining rights. There are different risks and investments in different stages of mining rights. Excess profit should be reasonably distributed according to the risk of mining right and the size of investment.
【学位授予单位】：昆明理工大学
【学位级别】：硕士
【学位授予年份】：2005
【分类号】：F407.1

【引证文献】