湖南省砂石矿收入权益法采矿权权益系数优化研究  

RESEARCH ON OPTIMIZATION OF EQUITY COEFFICIENTS OF MINING RIGHT BY THE INCOME EQUITY METHOD IN SAND AND GRAVEL MINES IN HUNAN PROVINCE

作　　者：李桂秀 刘筱舟 张慧 李旭杰 黄恒 LI Guixiu;LIU Xiaozhou;ZHANG Hui;LI Xujie;HUANG Heng(Hunan Center of Natural Resources Affairs,Changsha 410000,Hunan,China;Hunan Natural Resources Advisory and Research Committee,Changsha 410004,Hunan,China;Hunan Wanyuan Mining Right Evaluation Consulting Co.,Ltd.,Changsha 410011,Hunan,China)

机构地区：[1]湖南省自然资源事务中心,湖南长沙410000 [2]湖南省自然资源咨询研究委员会,湖南长沙410004 [3]湖南万源矿业权评估咨询有限公司,湖南长沙410011

出　　处：《资源信息与工程》2025年第2期72-76,共5页Resource Information and Engineering

基　　金：湖南省自然资源厅科技项目湖南省砂石采矿权出让收益评估参数研究(2022Z05)。

摘　　要：收入权益法是砂石矿采矿权出让收益评估中应用最为广泛的评估方法,其中采矿权权益系数的选取是运用该方法的关键。优化权益系数不仅可以帮助决策者更好地了解资产的真实价值,做出更合理的决策,也能帮助发现并解决现有方法的不足之处,使其更加完善和有效。本研究以湖南省自然资源厅发布的采矿权出让收益市场基准价为基础,对现行采矿权权益系数进行调整,再以最近3年已完成的湖南省建筑用石料(砂石矿)采矿权出让收益评估案例(折现现金流量法)对上述调整值进行验证调整,最后得出采矿权权益系数建议值。此次收入权益法权益系数优化研究,将有助于湖南省砂石矿采矿权出让收益得出相对客观、准确的评估值,对于其他省份完善砂石矿收入权益法评估工作方面也具有现实意义和借鉴作用。The income equity method is the most widely used method in the evaluation of the proceeds from the transfer of sand and gravel mining rights,in which the selection of the equity coefficient is the key to the application of the method.Optimizing the equity coefficient can not only help making a better understanding of the true value of assets and making more reasonable decisions,but also help to identify and address the shortcomings of the existing methods,making them more complete and effective.Based on the market benchmark price of mining rights transfer revenue issued by the Hunan Provincial Department of Natural Resources,this study adjusts the current mining right equity coefficients,and then validates and adjusts the above adjusted values with the completed cases of assessment of mining right transfer revenue(discounted cash flow method)of construction stone(sand and gravel mines)in Hunan Province in the last three years,and finally determines a recommended value for the mining right equity coefficients.This study on optimization of equity coefficients of mining rights by the income equity method will contribute to deriving a relatively objective and accurate valuation for the equity coefficients of mining rights in sand and gravel mines in Hunan province,and will also be of practical significance and reference for other provinces to improve the assessment of the income equity method in sand and gravel mines.

关 键 词：砂石矿 出让收益评估 收入权益法 采矿权权益系数 湖南省 

分 类 号：F426.1[经济管理—产业经济]