2017版SME矿产资源资产评估标准概述及启示  

Discussion on 2017 Edition SME Standards and Guidelines for Valuation of Mineral Properties

作　　者：张亮[1,2] 冯安生 ZHANG Liang;FENG Ansheng(Zhengzhou Institute of Multipurpose Utilization of Mineral Resources, CAGS, Zhengzhou 450006, China;China National Engineering Research Center for Utilization of Industrial Minerals, Zhengzhou, 450006, China)

机构地区：[1]中国地质科学院郑州矿产综合利用研究所,河南郑州450006 [2]国家非金属矿资源综合利用工程技术研究中心,河南郑州450006

出　　处：《矿产保护与利用》2018年第6期9-13,19,共6页Conservation and Utilization of Mineral Resources

基　　金：中国地质调查局地质调查项目(DD20160070)

摘　　要：介绍了2017版美国采矿、冶金和勘探协会(SME)矿产资源资产评估标准(后称SME评估标准)的编制过程、评估原则、标准要求、报告基本内容等方面内容,对比我国在矿产资源资产评估工作方面的异同,揭示了我国评估结果准确性、评估工作的用途、评估师要求等方面的存在问题和不足,提出推进我国矿产资源资产建设的对策建议,以期为我国矿产资源资产评估标准的制定和推进相关方面的工作提供参考。This article introduces the history,principles,standards requirement,aluation report content of 2017 Edition SME Standards and Guidelines For Valuation of Mineral Properties.The differences between our country and abroad in mineral properties valuation were compared,and the problems such as the accuracy of valuation results,the usage of valuation,the requirement for valuer in mineral properties valuation work were revealed.Some suggestions to our country's mineral properties valuation work were gived.And by the suggestions some references to prepare standards for valuation of mineral properties were provided.

关 键 词：矿产资源资产 SME 评估原则 标准要求 

分 类 号：F205[经济管理—国民经济]