低品位硫矿石利用扩建项目增量内部收益率问题及分析  

The Problems and the Analysis of Incremental Internal Rate of Return in an Expansion Project of a Low Grade of Sulfur Mine

作　　者：王祥林[1] 金胜[1] 

机构地区：[1]中钢集团马鞍山矿山研究院有限公司,安徽马鞍山243000

出　　处：《金属矿山》2014年第8期57-60,共4页Metal Mine

摘　　要：某矿山低品位硫矿石利用扩建项目经济评价,根据"有项目""无项目"评价体系,采用增量内部收益率和增量项目净现值指标进行评价分析,通过计算2个指标的评价结论截然相反。分析发现矿山作为资源项目具有不可再生性和耗竭性,可采资源是恒定的,导致"有项目""无项目"时计算期不同,出现多个内部收益率,指标无参考意义。通过对项目效益和费用进行统计分析,对矿山原有的剥离、建筑构筑物、总图等工程根据一定的比例按利旧处理,与新增投资一起计入投资费用,按新建项目体系进行经济评价,认为是一种比较好的处理方式,满足评价体系要求。Economic evaluation on expansion project of a low-grade sulfide mine was made.According to the evaluation system of＂with new project＂and＂without new project＂,two opposite evaluation findings were obtained by computing two indicators of the incremental internal rate of return and the net present value of the incremental project respectively.The findings showed that as non-renewable and easily-exhausted resources,the mine has a constant reserve.At different calculation period of＂with new project＂and＂without new project＂,multiple internal rates of return were emerged,so the indicators have no reference value.Through statistical analysis on benefits and costs of the project,some projects including the original mine stripping,buildings and general plan and others that are treated as salvage according to a certain proportion,along with new investments,are considered as the total investment.Economic evaluation on the new project showed that this is a good approach and it can meet the requirements of the evaluation system.

关 键 词：低品位硫矿石 扩建项目 计算期 内部收益率 分析 

分 类 号：TD9[矿业工程—选矿]