资产评估项目中引用矿业权评估报告研究——基于澳洲B公司资产评估项目实例  

Case Study of Mining Right Appraisal Report Cited in the Asset Appraisal Project——Based on the Asset Appraisal Project of Australian Company B

作　　者：周建工 张静静 刘明涵 张嵩 解子宏 何玮琦 Zhou Jiangong;Zhang Jingjing;Liu Minghan;Zhang Song;Xie Zihong;He Weiqi(China Tong Cheng Assets Appraisal Co.,Ltd.,Beijing 100029;Central University of Finance and Economics,School of Public Finance and Taxation,Beijing 100081)

机构地区：[1]中通诚资产评估有限公司,北京100029 [2]中央财经大学财政税务学院,北京100081

出　　处：《中国资产评估》2022年第6期71-80,F0003,共11页Appraisal Journal of China

摘　　要：本文阐述了澳洲B公司资产评估项目中引用矿业权评估报告中存在的问题。从评估准则相关理论出发,结合澳洲项目个案的实际情况,在引用矿业权评估报告时重点关注矿业权评估机构的资质和矿业权评估师经验、矿业权评估报告的类型、资产评估和矿业权评估的相互引用的影响、后续投资对矿业权评估及资产评估的影响、收益法和矿业权评估模型及参数取值异同的影响、国别因素对评估的影响等方面问题,提出相应的解决方案及对策。This paper expounds the problems existing in referring to the mining right appraisal report in the asset appraisal project of Australian company B.Based on the relevant theories of Valuation Standards and combined with the actual situation of project cases in Australia,Asset appraisal professionals should focus on the qualification of mining right appraisal institutions and the experience of mining right appraisers,the type of mining right appraisal report,the impact of mutual reference between asset appraisal and mining right appraisal,the impact of subsequent investment on mining right appraisal and asset appraisal,the impact of gains method of property valuation,mining right appraisal models and parameter values,the impact of country differences on the assessment and so on.This paper puts forward corresponding solutions and countermeasures.

关 键 词：资产评估 报告引用 矿业权评估 案例研究 

分 类 号：F275[经济管理—企业管理]