矿产资源绝对价值核算方法研究  

Absolute Value Accounting Method and Empirical Analysis of Mineral Resources

作　　者：刘春学 徐爽 

机构地区：[1]云南财经大学城市与环境学院

出　　处：《价格理论与实践》2018年第5期87-90,共4页Price:Theory & Practice

基　　金：国家自然科学基金资助项目(编号:41562017);云南省省院省校教育合作人文社科项目资助(编号:SYSX201511)

摘　　要：矿产资源绝对价值的测算受到市场波动的影响较大。为了反映不同经济发展阶段矿产资源绝对价值的真实水平,本文在现有超额收益折现法的基础上,提出了矿产资源绝对价值的改进核算方法,在其中引入发展阶段系数、采用最高价格和行业折现率等修正参数,以体现不同经济发展阶段对矿产资源绝对价值的认可程度。The measurement of the absolute value of mineral resourcesis greatly affected by market fluctuations,and it is easy to measure the distortion results.In order to reflect the,true value of the absolute value of mineral resources in different stages of economic development,this paper proposes an improved accounting method for the absolute value of mineral resources based on the existing discounted excess income method,in which the development stage coefficient,the highest price and industry are introduced.Revised parameters such as discountrate to reflect the recognition of the absolute value of mineral resources in different stages of economic development.

关 键 词：矿产资源 绝对价值 超额收益折现法 行业社会折现率 

分 类 号：F426.1[经济管理—产业经济]