企业价值评估中引用矿业权评估报告的关注重点研究  

Study on the Core Issues of Mineral Rights Valuation Reports Cited in Enterprise Value Assessment

作　　者：顾桂贤 钱幽燕 王继 Gu Guixian;Qian Youyan;Wang Ji(Tianyuan Appraisal Co.,Ltd.,Hangzhou 310016;Zhejiang Zhiyuan Appraisal Co.,Ltd.,Hangzhou 310007)

机构地区：[1]天源资产评估有限公司,杭州3100162 [2]浙江之源资产评估有限责任公司,杭州310007

出　　处：《中国资产评估》2024年第10期41-46,共6页Appraisal Journal of China

摘　　要：本文对于企业价值评估中采用资产基础法涉及引用矿业权评估报告时,矿业权评估参数选取和处理方式对资产基础法的影响进行了研究,梳理了矿山企业价值评估中引用矿业权评估报告需重点关注的问题,并提出了相应的解决方案和建议。This paper examines the impact of the selection and treatment of parameters in mineral rights valuation on the asset approach while mineral rights valuation reports cited in enterprise value assessment.At the same time,this paper has sorted out the problems that needed to be focused on in the value assessment of mining enterprises citing the mineral rights valuation report,and put forward the corresponding solutions and suggestions.

关 键 词：企业价值评估 资产基础法 矿业权评估 折现现金流量法 

分 类 号：F270[经济管理—企业管理]