云南省洱源县腊坪钛铁矿矿业权评估

发布时间：2018-09-02 05:32

【摘要】：矿产资源是社会经济发展的物质基础,矿产资源的合理配置是通过矿业权在市场上的流转来实现的,如何真实客观得出矿业权价值,成为了现在大家关心、研究的内容。由于矿业生产的不同阶段获得的关于矿产资源的信息的不同,矿业权评估的内容和评估方法也会有所变化。本文首先简要地介绍了国际国内矿业权的发展及研究现状,及矿业权评估的三种主要方法即成本途径评估方法、市场途径评估方法和收益途径评估方法。因为目前矿业权评估中应用最为广泛的为收益途径评估方法,故本文选取收益途径的评估方法对云南省洱源县腊坪钛铁矿矿业权进行评估。文章简要阐述了云南省洱源县腊坪钛铁矿床的地质概况、腊坪钛铁矿矿业权的基本情况。钛铁矿床的地层分区位于扬子地台的滇中分区西部地带,断裂及构造分区位置位于扬子地台西缘,红河断裂东侧,小金河断裂南侧。由于矿区岩浆活动具有多期性,变质作用、岩浆活动强烈,成矿地质条件较好,钛铁矿产丰富。简要分析了我国收益途径评估方法中主要的六种评估方法,根据其各自的合理性及局限性,最终选定了适合该矿权的两种评估方法,即贴现现金流量法和剩余利润法对其进行矿业权价值评估。再对以上两种评估方法得出的结果进行对比分析,最终确定贴现现金流法更适合该矿权的价值评估,及提出用剩余利润法在评估该矿业权时还存在的一些问题。
[Abstract]:Mineral resources are the material basis of social and economic development, and the rational allocation of mineral resources is realized through the circulation of mining rights in the market. How to get the value of mining rights objectively and truthfully has become a matter of concern and research. Because of the different information on mineral resources obtained in different stages of mining production, the content and evaluation methods of mining rights evaluation will also change. In this paper, the development and research status of mining rights in China and abroad are briefly introduced, and the three main methods of mining right evaluation are cost approach, market approach and income approach. At present, the most widely used method in mining right evaluation is the method of income path evaluation, so this paper selects the method of income approach to evaluate the mining right of Laping ilmenite in Eryuan County, Yunnan Province. This paper briefly describes the geological situation of Laping ilmenite deposit in Eryuan County Yunnan Province and the basic situation of mining right of Laping ilmenite. The stratigraphic subdivision of the ilmenite deposit is located in the western part of the central Yunnan subdivision of the Yangtze platform, the fault and tectonic zoning is located on the western margin of the Yangtze platform, the east side of the Honghe fault and the southern side of the small Jin He fault. Because of the multi-period magmatic activity, metamorphism, strong magmatic activity, good ore-forming geological conditions and rich ilmenite production. This paper briefly analyzes six main evaluation methods of income path evaluation in China. According to their rationality and limitation, two evaluation methods suitable for the mining right are finally selected. The discounted cash flow method and residual profit method evaluate the value of mining right. Finally, the discounted cash flow method is determined to be more suitable for the value evaluation of the mining right, and some problems existing in the evaluation of the mining right by residual profit method are put forward.
【学位授予单位】：成都理工大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F426.1

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