贴现现金流法在矿业权评估中的应用  

Applications of discounted cash flow on mining assessment

作　　者：李远[1] 姬长生[1] 

机构地区：[1]中国矿业大学矿业工程学院煤炭资源与安全开采国家重点实验室,江苏徐州221008

出　　处：《中国矿业》2011年第1期47-50,共4页China Mining Magazine

摘　　要：在矿业投资开发中,矿业权的评估起到至关重要的作用。但是,由于矿业投资开发活动的多因素、不确定性,如何对矿业权进行准确的评估,直接关系到矿业投资活动的顺利进行。本文介绍了贴现现金流法在矿业权评估中的应用。以A煤矿为例,对该煤矿勘查区的矿业权基础价值进行了详细估算,直观展示了贴现现金流法计算矿业权的流程。同时,分析了运用贴现现金流法评估矿业权价值时存在的一些问题。Mining assessment is essential in the development of mining investment.Because of the development of mineral investment is a multi-factor,and it has a uncertainty,how to assess the mineral rights accurately related to the investment of mining activities.This paper introduces the applications of discounted cash flow on mining assessment,takes a coal mine as a example,estimates the basic mineral value of its coal-forming environment,exhibits directly the process of how to calculate the mineral rights using discounted cash flow method.And analysis some problems exist in the assessment of mineral rights.

关 键 词：矿业权 矿业权评估 贴现现金流 

分 类 号：F406.73[经济管理—产业经济]