矿业权价款处置对象类型及分割方法应用研究

发布时间：2018-01-26 20:55

本文关键词： 矿业权价款评估分割方法对象类型　出处：《中国地质大学(北京)》2015年硕士论文　论文类型：学位论文

【摘要】：矿业权价款评估规范中缺少相关价款分割方法,导致在同一个价款评估体系、出让制度下相似矿业权处置结果存在较大差异,致使公众对矿业权评估机构及协会出具报告的公平、公正、合理性产生了疑惑,也对国土资源管理部门的公信力产生了一定的影响;因此研究矿业权价款分割方法能促进矿业权价款评估健康有序的发展。由于我国矿业权价款征收制度是由计划经济向市场经济转型时的一项特殊制度,国外尚无可供借鉴的成熟经验,只能在我国特殊国情下加以研究完善;故而本篇论文是在我国现行矿业权价款评估体系及价款征收制度之下,对课题进行研究的。笔者通过分析业内对矿业权价款分割实践做法,初步将我国矿业权价款处置对象类型划分为:新增资源储量类,扩大矿界范围类,整合类,扩大生产规模类(特指原矿证年限大于30年),涉及国家出资的预、普查探矿权等5类;绘制出对应类型示意图,便于直观界定价款处置对象及范围。对当前矿业权价款分割中惯用的“矿产资源储量比例法”、“重置成本比例法”方法原理、适用范围及注意事项进行了归纳。通过研究“阿勒泰市铁米尔特多金属矿采矿权”、“云南省弥渡县东村铜铅锌矿详查探矿权”两个评估案例,明确了我国现行矿业权价款分割的经济内涵,对现行方法中存在的问题提出了改良方法及建议。具体研究成果及结论列示如下:1、矿业权价款分割,其内涵为区分国家和矿业权人的出资权益,将矿业权内占用国家出资部分以货币量表现出来,并发表专业意见的行为。2、提出新的矿业权价款分割方法“销售收入比例法”、推导出分割公式;采用案例数据对其进行验证,解决了原方法在采矿、选矿环节因分割区矿体与其余矿体间采矿回采率及选矿回收率差异造成的影响;提高了矿业权价款分割方法的精度。3、研究了“重置成本比例法”中存在的问题,提出在比例系数中需考虑效用系数、调整系数等参数,用来衡量勘查工作量对探矿权整体价值的贡献度,突出有效性原则。本论文是笔者就读中国地质大学(北京)工程硕士期间完成的毕业论文,受工作及时间关系限制,因此研究课题中无论在全面性、广泛性上均存在一定不足,有待进一步收集大量案例进行统计研究,对当前的研究成果进行补充和完善。
[Abstract]:The lack of relevant pricing method in the criterion of price evaluation of mining rights leads to great differences in the disposal results of similar mining rights under the same price evaluation system and transfer system. As a result, the public has doubts about the fairness, justice and rationality of the report issued by the mining rights evaluation institutions and associations, and also has a certain impact on the credibility of the land and resources management departments; Therefore, studying the method of mining right price segmentation can promote the healthy and orderly development of mining right price evaluation. Because our mining right price collection system is a special system in the transition from planned economy to market economy. There is no mature experience that can be used for reference in foreign countries, so it can only be studied and perfected under the special conditions of our country. Therefore, this paper is in our country's current mining right price evaluation system and the price collection system, research on the subject. The author through the analysis of mining rights price division practice. This paper preliminarily divides the price of mining rights into three types: new resource reserves, expanding the scope of the mineral sector, integrating, and expanding the scale of production (especially for the original ore certificate of more than 30 years). It involves 5 categories of pre- and general prospecting rights financed by the state; Draw the corresponding type schematic map, which is convenient to define the object and scope of price disposal. For the current mining right price segmentation of the usual use of "mineral resources reserves proportion method", "replacement cost ratio method" method principle. Through the study of "mining rights of iron Miert polymetallic mine in Altay" and "detailed exploration rights of copper, lead and zinc mine in Dongcun, Midu County, Yunnan Province", the author summarized the applicable scope and matters needing attention. This paper clarifies the economic connotation of the current mining right price segmentation in our country, and puts forward the improvement methods and suggestions to the problems existing in the current method. The concrete research results and conclusions are listed as follows: 1, the mining right price is divided. Its connotation is to distinguish the national and mining rights and interests of the capital contribution, mining rights in the use of the part of the state contribution to show the amount of money, and express professional opinions of the act .2. This paper puts forward a new method of dividing the price of mining right, that is, the proportion of sales income, and deduces the dividing formula. The case data is used to verify the method, which solves the influence of mining recovery rate and recovery rate of mineral processing between the ore body and the other orebodies in the separation area. This paper improves the precision of the mining right price segmentation method, studies the problems existing in the "replacement cost proportion method", and puts forward that the utility coefficient and adjustment coefficient should be considered in the proportion coefficient. It is used to measure the contribution of exploration workload to the whole value of prospecting right and to highlight the principle of effectiveness. This thesis is a graduation thesis completed by the author during his master of engineering in China University of Geosciences (Beijing). Because of the limitation of the relationship between work and time, there are some shortcomings in the research topic, such as comprehensiveness and extensiveness, and a large number of cases need to be collected for statistical research. Supplement and perfect the current research results.
【学位授予单位】：中国地质大学(北京)
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F426.1;F406.7

【参考文献】