基于收益途径的有色金属采矿权评估方法
Comparison and Selection of Evaluation Methods for the Revenue Channels of Non-ferrous Metal Mining Rights
李云煜 1刘春学2
作者信息
- 1. 云南财经大学物流与管理工程学院,昆明 650000
- 2. 云南财经大学研究生院,昆明 650000
- 折叠
摘要
通过对收益途径评估采矿权价值的三种方法进行阐述,比较其不同之处,并结合有色金属采矿权评估的特点,分析有色金属采矿权评估中不同情况下评估方法的选择,并说明有色金属价格剧烈波动,需要结合相应有色金属产业链传导机制并使用合适的价格预测模型预测有色金属价格,同时根据不同矿种引入特有风险计算折现率.此外可以将有色金属开采过程中的碳排放成本内部化,更好地平衡环境保护和矿产资源开采之间的关系.
Abstract
By elaborating on three methods for appraising the value of mining rights through revenue channels,comparing their differences,and combining with the characteristics of non-ferrous metal mining rights appraisal,the selection of appraisal methods in different situations of non-ferrous metal mining rights evaluation was analyzed,and the price of non-ferrous metals fluctuates sharply was pointed out.It is necessary to combine the corresponding transmission mechanism of the non-ferrous metal industry chain and use appropriate price prediction models to predict the price of non-ferrous metals,calculate the discount rate based on the introduction of unique risks for different minerals.In addition,the cost of carbon emissions during the non-ferrous metal mining process can be internalized to better balance the relationship between environmental protection and mineral resource extraction.
关键词
有色金属采矿权/折现现金流量法/剩余利润法/收入权益法Key words
non-ferrous metal mining rights/discounted cash flow method/surplus profit method/income equity method引用本文复制引用
基金项目
云南财经大学研究生创新基金(2023YUFEYC080)
出版年
2024